Francisca Apondi Owira v Kenya Revenue Authority
The bottom line
#Kenya's Court of Appeal dismissed a late appeal-filing request because the applicant couldn't satisfactorily explain a three-month delay.
What this practically means
#Executive summary
#Key legal issues
#Whether the delay of about 3 months in filing the application after obtaining certified copies was satisfactorily explained
The delay was inordinate and unexplained; the advocate's consultancy ended 3rd December 2025 and did not prevent filing, and the firm was never shown to be unable to attend to client matters.
The court computed the 60-day Rule 84 period from 7th October 2025, when certified copies and the certificate of delay were availed, expiring 7th December 2025. The application was filed 2nd March 2026. The Gazette Notices showed the advocate's consultancy ran from about 11th September to 3rd December 2025, so it had lapsed before the deadline, and there was no suggestion the firm's offices were closed.
Whether the intended appeal was arguable
The applicant's assertion of arguable grounds, including that the judge ignored the doctrine of precedent, was not amplified in the affidavit or submissions and did not assist her.
Although arguability is a Salat factor, a bare assertion without amplification cannot establish a deserving case. The court was not satisfied the applicant met her burden of laying a basis for the exercise of discretion in her favour.
Legal principles established
#- The discretion to extend time under Rule 4 is unfettered but must be exercised on the Salat principles; the applicant bears the burden of explaining the delay to the court's satisfaction.
- The relevant timeline for assessing delay runs from the date certified copies of proceedings and certificate of delay are availed, not the date of judgment.
Court orders
#- 1.The application dated 19th December 2025 is dismissed
- 2.No order on costs
- On appeal from
- Employment and Labour Relations Court
- Bungoma ELRC Cause No. E004 of 2024
- Jurisdiction invoked
- Rule 4 of the Court of Appeal Rules, 2022
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Francisca Apondi Owira v Kenya Revenue Authority", Case Analysis (2026). Kakamega Civil Application No. E019 of 2026 (Formerly Kisumu Civil Application No. E037 of 2026). Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2026/2026/eng@2026-06-19
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.