Kenya Revenue Authority v Cliff Bwogo Manoti
The bottom line
#Kenya's Court of Appeal refused to pause a Kshs 1.4 million judgment against KRA, confirming that money decrees can be recovered if an appeal later succeeds.
What this practically means
#Executive summary
#Key legal issues
#Arguability of the intended appeal
The intended appeal was arguable on the question whether the cited public service circulars and the Wabwoto decision applied to the applicant
The Court restated the low threshold: an arguable appeal need only raise one bona fide point of law or fact worthy of consideration. The applicant's challenge to the trial court's interpretation of the circulars and the applicability of NEMA vs Wabwoto met this threshold.
Nugatory prejudice
The appeal would not be rendered nugatory; the applicant failed to prove multiple suits or inability to recover the money decree
Whether an appeal will be rendered nugatory depends on whether the thing to be stayed is reversible or, if not, whether damages reasonably compensate the aggrieved party. The decree is a money decree; there was no evidence of multiple related suits, and the respondent, an advocate of means, could refund the decretal sum if the appeal succeeded.
Legal principles established
#- An arguable appeal is one that raises at least a single bona fide issue deserving consideration; it need not ultimately succeed
- A stay applicant must satisfy both the arguability and nugatory limbs
- A successful litigant is entitled to the fruits of a money decree, which the judgment debtor's lack of budgeting does not defeat
Court orders
#- 1.The Notice of Motion dated 21st November 2025 seeking stay of execution is dismissed
- 2.Costs of the application awarded to the respondent and the 1st interested party
- On appeal from
- Employment and Labour Relations Court, Nairobi
- Nairobi ELRC No. E370 of 2021
- Jurisdiction invoked
- Inherent appellate jurisdiction to grant stay of execution pending appeal (Rule 5(2)(b) jurisdiction of the Court of Appeal invoked by analogy; provision not expressly cited)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Kenya Revenue Authority v Cliff Bwogo Manoti", Case Analysis (2026). Nairobi ELRC No. E370 of 2021 (intended appeal from); Notice of Motion dated 21st November 2025 (stay application). Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2026/1263/eng@2026-07-03
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.