Commissioner of Domestic Taxes v Inchcape Shipping Services (K) Limited (Civil Appeal (Application) E195 of 2021) [2026] KECA 830 (KLR) (30 April 2026) (Ruling)
The court found no merit in the reference from the single judge's decision and was not persuaded to allow the application to strike out the appeal, applying the ruling in a similar case mutatis mutandis.
Source-derived case information.
- Citation
- [2026] KECA 830 (KLR)
- Parties
- Appellant: The Commissioner of Domestic Taxes; Respondent: Inchcape Shipping Services (K) Limited
- Court
- Court of Appeal
- Jurisdiction
- Kenya
- Case Number
- Civil Appeal (Application) E195 of 2021
- Procedural Posture
- Civil Appeal Application / Reference From Single Judge Decision and Application to Strike Out Appeal
- Outcome
- reference and application to strike out appeal dismissed
- Legal Topics
- Appeal, Extension of Time, Striking Out Appeal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
The Commissioner of Domestic Taxes
Appellant
Inchcape Shipping Services (K) Limited
Respondent
Procedural Posture
Civil Appeal Application / Reference From Single Judge Decision and Application to Strike Out Appeal
Legal Issues
- 1 whether leave to file appeal out of time should be set aside
- 2 whether appeal should be struck out for being filed out of time
Ratio Decidendi
The court found no merit in the reference from the single judge's decision and was not persuaded to allow the application to strike out the appeal, applying the ruling in a similar case mutatis mutandis.
Court Disposition
reference and application to strike out appeal dismissed
Orders
- ruling in Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes vs. W.E.C Lines Kenya Limited applies mutatis mutandis to this case
Full Case Text
Judgment text and source record
1 paragraphs
Commissioner of Domestic Taxes v Inchcape Shipping Services (K) Limited (Civil Appeal (Application) E195 of 2021) [2026] KECA 830 (KLR) (30 April 2026) (Ruling) Neutral citation: [2026] KECA 830 (KLR) Republic of Kenya In the Court of Appeal at Nairobi Civil Appeal (Application) E195 of 2021 JM Ngugi, P Lilan & M Sila, JJA April 30, 2026 Between The Commissioner of Domestic Taxes Appellant and Inchcape Shipping Services (K) Limited Respondent (Being a reference from the decision of a single judge (Kimaru J.A) delivered on 10th November 2022, and an application dated 21st May 2021 seeking to strike out the appeal for having been filed out of time in Civil Appeal (Application) No. E195 OF 2021) Ruling 1.Before us is a reference from the decision of a single judge, brought pursuant to Rule 57 of the Court of Appeal Rules, 2022 and an application dated 21st May 2021, seeking to strike out the appeal, both of which have been filed by the respondent. The respondent is seeking to set aside the ruling of Kimaru J.A. delivered on 10th November 2022, vide which the appellant was granted leave to file memorandum and record of appeal out of time, and seeks that her application to strike out the appeal, for having been filed out of time, be allowed. 2.The application herein is similar to an application made in the case Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes v W.E.C Lines Kenya Limited, of which we have made a comprehensive determination. In that decision we have not found merit in the reference from the decision of the single judge and neither have we been persuaded to allow the application to strike out the appeal. 3.We order that the said ruling in the said case Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes vs. W.E.C Lines Kenya Limited to also apply mutatis mutandis to the reference and application herein. DATED AND DELIVERED AT NAIROBI THIS 30TH DAY OF APRIL, 2026.JOEL NGUGI................................JUDGE OF APPEALPAUL LILAN, MBS SC................................JUDGE OF APPEALMUNYAO J. SILA................................JUDGE OF APPEALI certify that this is a true copy of the original SignedDEPUTY REGISTRAR