[2002] KECA 249 (KLR)
The Court held that in the absence of a valid Notice of Appeal, the appeal was incompetent and could not be entertained. The appellant, through counsel, conceded this point. Consequently, the appeal was struck out with costs to the respondent, including the costs of the application. The decision underscores the...
Source-derived case information.
- Citation
- [2002] KECA 249 (KLR)
- Parties
- Appellant: Kenya Revenue Authority; Respondent: Aries Auto Sprays
- Court
- Court of Appeal
- Court Station
- Court of Appeal at Kisumu
- Jurisdiction
- Kenya
- Case Number
- Civil Appeal (Application) 239 of 2000
- Procedural Posture
- Civil Appeal / Application to Strike Out Appeal
- Outcome
- Appeal struck out with costs to the respondent.
- Legal Topics
- Notice of Appeal, Appeal Striking Out, Costs Award
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Kenya Revenue Authority
Appellant
Aries Auto Sprays
Respondent
Procedural Posture
Civil Appeal / Application to Strike Out Appeal
Legal Issues
- 1 Whether the appeal is competent in the absence of a valid Notice of Appeal.
Ratio Decidendi
The Court held that in the absence of a valid Notice of Appeal, the appeal was incompetent and could not be entertained. The appellant, through counsel, conceded this point. Consequently, the appeal was struck out with costs to the respondent, including the costs of the application. The decision underscores the strict procedural requirement that a Notice of Appeal must be properly filed for an appeal to be valid before the Court of Appeal.
Court Disposition
Appeal struck out with costs to the respondent.
Orders
- The appeal is struck out.
- The appellant shall pay the costs of the appeal and the application to the respondent.
Full Case Text
Judgment text and source record
11 paragraphs
REPUBLIC OF KENYA
IN THE COURT OF APPEAL AT KISUMU (CORAM: KWACH, TUNOI & LAKHA, JJ.A) CIVIL APPEAL (APPLICATION) NO. 239 OF 2000
BETWEEN
KENYA REVENUE AUTHORITY ................................APPELLANT AND ARIES AUTO SPRAYS ..........................................RESPONDENT
(Appeal from the ruling and order of the High Court of Kenya at Kisumu (Mr. Justice Wambilyangah) dated 25th October, 1999
in MISC. CIVIL APPLICATION NO. 40 OF 1998) ******************** RULING OF THE COURT
Mr. Ombwayo for the appellant concedes and rightly so in our view that in the absence of a valid Notice of appeal the appeal fails. It is struck out with costs including the costs of the application.
Made at Kisumu this 14th day of June, 2002. R.O. KWACH
...............JUDGE OF APPEALP. K. TUNOI
...............JUDGE OF APPEALA.A. LAKHA
...............JUDGE OF APPEAL I certify that this is a true copy of the original. DEPUTY REGISTRAR