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Court of AppealDismissedNot stated in the judgment· [2026] KECA 853 (KLR)

Commissioner of Domestic Taxes v Sturrock Shipping (K) Ltd (Civil Appeal (Application) E328 of 2021) [2026] KECA 853 (KLR)

Court of Appeal
30 April 2026
JNJoel NgugiPLPaul LilanMSMunyao J. Sila
255 words in judgment
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The bottom line

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The Court of Appeal let a taxpayer's late-filed appeal proceed, refusing KRA's bid to strike it out for being out of time.

What this practically means

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Executive summary

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This short full-bench judgment of the Court of Appeal at Nairobi, delivered on 30th April 2026 by Joel Ngugi, Paul Lilan and Munyao J. Sila, disposes of two applications by the respondent, the Commissioner of Domestic Taxes: a reference under Rule 57 of the Court of Appeal Rules, 2022 seeking to set aside the ruling of Kimaru J.A of 10th November 2022, by which the appellant was granted leave to file her memorandum and record of appeal out of time; and an application dated 21st May 2021 seeking to strike out the appeal as having been filed out of time. The Court observed that the application was similar to one made in Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes vs. W.E.C Lines Kenya Limited, in which the same bench had rendered a comprehensive determination, finding no merit in the reference and refusing to strike out the appeal. Rather than restate that determination, the Court ordered that the ruling in the W.E.C Lines case apply mutatis mutandis to the reference and application before it. The effect is that the reference fails, the striking-out application is refused, the single judge's extension of time stands, and the appeal proceeds. No costs order is recorded. The judgment binds no lower court beyond adopting the prior ruling; it is of practical significance as a companion disposition to the W.E.C Lines decision on extension of time and striking-out in tax appeals.

Key legal issues

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Whether the reference against the single judge's grant of extension of time should succeed

Holding

The reference fails; the Court adopted its comprehensive determination in the W.E.C Lines decision and applied it mutatis mutandis.

Reasoning

The Court noted that the application before it was similar to one made in Nairobi Civil Appeal (Application) No. E198/2021, Commissioner of Domestic Taxes vs. W.E.C Lines Kenya Limited, in which it had made a comprehensive determination. Finding the reference lacking merit there, it declined to rehearse the same issues and instead ordered the same ruling to govern this matter, preserving the extension of time granted by the single judge.

p. 1

Legal principles established

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  • Where the facts and issues of a reference and striking-out application are materially identical to those determined in the W.E.C Lines decision, the ruling in that case applies mutatis mutandis; the respondent's reference and striking-out application are disposed of by that adoption.

Court orders

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  1. 1.The ruling in Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes vs. W.E.C Lines Kenya Limited to apply mutatis mutandis to the reference and application herein, with the result that the reference fails and the application to strike out the appeal is not allowed
On appeal from
Court of Appeal (decision of a single judge)
Ruling of Kimaru J.A delivered 10th November 2022
Jurisdiction invoked
Rule 57 of the Court of Appeal Rules, 2022 (reference from the decision of a single judge)

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Commissioner of Domestic Taxes v Sturrock Shipping (K) Ltd (Civil Appeal (Application) E328 of 2021) [2026] KECA 853 (KLR)", Case Analysis (2026). Not stated in the judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2026/853/eng@2026-04-30

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.