Commissioner of Domestic Taxes v WEC Lines Kenya Limited (Civil Appeal (Application) E197 of 2021) [2026] KECA 854 (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 reasoning from a prior comprehensive determination in a similar case.
Source-derived case information.
- Citation
- [2026] KECA 854 (KLR)
- Parties
- Appellant: The Commissioner of Domestic Taxes; Respondent: W.E.C Lines Kenya Limited
- Court
- Court of Appeal
- Jurisdiction
- Kenya
- Case Number
- Civil Appeal (Application) E197 of 2021
- Procedural Posture
- Civil Appeal (application) / Reference From Single Judge Decision and Application to Strike Out Appeal
- Outcome
- reference and application dismissed
- Legal Topics
- Appeal Out of Time, Leave to File Appeal, Striking Out Appeal
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
The Commissioner of Domestic Taxes
Appellant
W.E.C Lines Kenya 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 was properly granted
- 2 Whether the 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 reasoning from a prior comprehensive determination in a similar case.
Court Disposition
reference and application dismissed
Orders
- Ruling in Nairobi Civil Appeal (Application) No. E198/2021 to apply mutatis mutandis to this case
Full Case Text
Judgment text and source record
1 paragraphs
IN THE COURT OF APPEAL AT NAIROBI (CORAM: JOEL NGUGI, LILAN, SILA, JJ.A.) CIVIL APPEAL (APPLICATION) NO. E197 OF 2021 BETWEEN THE COMMISSIONER OF DOMESTIC TAXES...............APPELLANT W.E.C LINES KENYA LIMITED.................................RESPONDENT AND (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. E197 OF 2021 ********************************** 1. Before us is a reference from the decision of a single judge, brought RULING OF THE COURT 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. Page 1 of 2 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 vs. 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 APPEAL PAUL LILAN, MBS SC ............................. ... JUDGE OF APPEAL MUNYAO J. SILA ............................. ... JUDGE OF APPEAL I certify that this is a true copy of the original Page 2 of 2 Signed DEPUTY REGISTRAR Page 3 of 2