Kenya Case Law

Fleur Investments Limited v Commissioner of Domestic Taxes

Fleur Investments Limited v Commissioner of Domestic Taxes [2025] KEHC 10433 (KLR)

Court

High Court

Case number

Income Tax Appeal E006 of 2025

Judge

BK Njoroge

The High Court found that the Tribunal erred in law by failing to interrogate the basis for the additional assessment and by not providing reasons for upholding the Respondent's objection decision. The Tribunal's judgment focused on the time-barred nature of the refund claim but did not address whether the additional assessment was justified or whether the objection decision complied with statutory requirements for reasons. The Court held that the Respondent's additional assessment was not justified, as the Appellant's refund claim was not properly considered, and the objection decision faile…

Source excerpt

• Income Tax Refunds
• Tax Assessment Procedure
• Burden Of Proof In Tax Disputes
• Statutory Time Limits
• Administrative Decisions
• Objection Decisions

Kemboi & 2 others v Land Registrar, Naivasha & 3 others

Kemboi & 2 others v Land Registrar, Naivasha & 3 others [2025] KEELC 5362 (KLR)

Court

Environment and Land Court

Case number

Environment and Land Judicial Review Case E001 of 2025

Judge

MC Oundo

The court found that the applicants' application for leave to apply for judicial review by way of certiorari was time barred, as the impugned decision by the Land Registrar was made on 19th January 2023 and the application was filed on 24th April 2025, well outside the six-month statutory limit prescribed by Section 9(3) of the Law Reform Act and Order 53 Rule 2 of the Civil Procedure Rules. The court further held that the matter was res judicata, having already been determined in Naivasha CMCELC No. E037 of 2024 between the same parties and over the same subject matter, with a final judgment…

Source excerpt

• Judicial Review
• Certiorari
• Limitation Periods
• Res Judicata
• Land Title Cancellation
• Administrative Decisions

Rabow Company Limited v Lucky Bus DMCC & 13 others; Betting Control and Licensing Board (Interested Party)

Rabow Company Limited v Lucky Bus DMCC & 13 others; Betting Control and Licensing Board (Interested Party) [2025] KEHC 9314 (KLR)

Court

High Court

Case number

Civil Case E485 of 2024

Judge

F Gikonyo

The High Court dismissed Rabow Company Limited’s bid to suspend or revoke a betting licence issued to Lucky Bus DMCC, but allowed the interested party’s application to be withdrawn.

• Trademark Ownership
• Interlocutory Injunctions
• Administrative Decisions
• Res Judicata
• Licensing Of Betting Operations
• Judicial Review

Mulwa & another v Deputy County Commissioner Kilungu & 2 others; Mbwiki & another (Interested Parties)

Mulwa & another v Deputy County Commissioner Kilungu & 2 others; Mbwiki & another (Interested Parties) [2025] KEELC 3968 (KLR)

Court

Environment and Land Court

Case number

Environment and Land Judicial Review Case E002 of 2023

Judge

EO Obaga

Judicial review of a land adjudication appeal decision failed because the court found the applicants were heard, jurisdiction existed, and no ultra vires act was shown.

• Judicial Review
• Fair Hearing
• Ultra Vires
• Land Adjudication
• Administrative Decisions
• Judicial-review

Republic v Changach/Emsea Adjudication Committee & another; Mitei (Exparte Applicant); Cheptalam (Interested Party)

Republic v Changach/Emsea Adjudication Committee & another; Mitei (Exparte Applicant); Cheptalam (Interested Party) [2025] KEELC 4198 (KLR)

Court

Environment and Land Court

Case number

Environment and Land Judicial Review Case E002 of 2024

Judge

L Waithaka

The court found that although the adjudication committee's proceedings did not explicitly record the applicant's testimony or cross-examination, the applicant was invited, attended, and participated in the proceedings, which were representative in nature. There was no evidence that the applicant requested to testify or call witnesses and was denied such an opportunity. The court held that the applicant's claim of being denied a fair hearing was unsubstantiated. Furthermore, the applicant had a statutory right of appeal under the Land Adjudication Act, which he failed to exercise without expla…

Source excerpt

• Land Adjudication Committee Jurisdiction
• Fair Hearing Rights
• Judicial Review Certiorari
• Natural Justice
• Administrative Decisions
• Appeal Rights

Power Parts (Kenya) Limited v Procurement Administrative Review Board & 2 others

Power Parts (Kenya) Limited v Procurement Administrative Review Board & 2 others [2025] KEHC 6921 (KLR)

Court

High Court

Case number

Judicial Review Miscellaneous Application E006 of 2025

Judge

J Ngaah

The court held that judicial review under section 175(1) of the Public Procurement and Asset Disposal Act is strictly limited to reviewing the decision of the Public Procurement Administrative Review Board, not the underlying administrative actions of the procuring entity. The applicant improperly joined the 2nd and 3rd respondents as parties and sought to challenge both the Board's decision and the procurement process itself, contrary to the statutory framework. Furthermore, the issues raised by the applicant had already been determined in Commercial Case No. E070 of 2024 and were subject to…

Source excerpt

• Public Procurement
• Judicial Review Process
• Administrative Decisions
• Tender Disputes

Republic v Data Protection Commissioner; Hotel Waterbuck Limited (Exparte Applicant); Siele (Interested Party)

Republic v Data Protection Commissioner; Hotel Waterbuck Limited (Exparte Applicant); Siele (Interested Party) [2025] KEHC 5801 (KLR)

Court

High Court

Case number

Judicial Review E011 of 2024

Judge

JM Nang'ea

The High Court lacks jurisdiction to entertain a judicial review application against the Data Protection Commissioner where the Data Protection Act provides a specific statutory appeal mechanism under Section 64. The doctrine of exhaustion of remedies requires that parties aggrieved by administrative actions must first utilize all available statutory remedies before seeking judicial review, unless exceptional circumstances are demonstrated. In this case, the ex-parte applicant did not pursue the statutory appeal process and instead sought judicial review, contrary to the express provisions of…

Source excerpt

• Judicial Review
• Exhaustion Of Statutory Remedies
• Data Protection
• Consent In Data Processing
• Fair Hearing
• Administrative Decisions

Olendo & 2 others v Commissioner for Cooperative Development, Ministry of Industry, Trade & Co-operatives & another

Olendo & 2 others v Commissioner for Cooperative Development, Ministry of Industry, Trade & Co-operatives & another [2025] KEHC 5169 (KLR)

Court

High Court

Case number

Civil Appeal E303 of 2022

Judge

JN Njagi

The High Court held that the Co-operative Tribunal does not have jurisdiction to quash or set aside administrative decisions made by the Commissioner for Cooperative Development, such as surcharge orders issued under the Co-operative Societies Act. The Tribunal's jurisdiction is limited to reviewing the procedure followed in issuing the surcharge, not the merits or fairness of the administrative action itself. Challenges to the substance or legality of such administrative decisions must be brought before the High Court by way of judicial review under Article 47 of the Constitution and the Fai…

Source excerpt

• Judicial Review Jurisdiction
• Administrative Decisions
• Cooperative Societies Surcharge
• Tribunal Powers

Republic v District Land Registrar Kajiado & 2 others; Kimani (Exparte Applicant)

Republic v District Land Registrar Kajiado & 2 others; Kimani (Exparte Applicant) [2025] KEELC 3683 (KLR)

Court

Environment and Land Court

Case number

Environment and Land Judicial Review Case 1 of 2024

Judge

LC Komingoi

Judicial review challenge to a land registrar’s boundary ruling failed because the court found no illegality, irrationality, or procedural impropriety.

• Boundary Disputes
• Judicial Review
• Land Registration
• Administrative Decisions
• Judicial-review
• Land-boundary-disputes

Commissioner of Domestic Taxes v Imperial Industry Park Company Limited

Commissioner of Domestic Taxes v Imperial Industry Park Company Limited [2025] KEHC 4475 (KLR)

Court

High Court

Case number

Income Tax Appeal E196 of 2023

Judge

BM Musyoki

The High Court held that the Commissioner’s objection decision was issued out of time under the Tax Procedures Act and upheld the Tribunal’s ruling.

• Tax Assessment Timelines
• Objection Procedure
• Statutory Deadlines
• Tax Appeals
• Administrative Decisions
• Tax-procedure