Kenya Case Law

Noor Aluminium & General Hardware Ltd v Hydro Aluminium Ltd

Noor Aluminium & General Hardware Ltd v Hydro Aluminium Ltd [2025] KEHC 10690 (KLR)

Court

High Court

Case number

Civil Appeal E749 of 2023

Judge

DKN Magare

The High Court held that the 60-day timeline under section 34 of the Small Claims Act is directory and not mandatory, and that the Act does not prescribe any penal consequences for non-compliance. The issue of delayed judgment was not raised at trial and cannot be introduced for the first time on appeal. Even if it had been raised, established jurisprudence holds that delayed delivery of judgment does not, by itself, render the judgment a nullity unless prejudice is demonstrated or the statute expressly provides for such a consequence. The court emphasized that the purpose of the Small Claims…

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• Appeals On Points Of Law
• Statutory Timelines
• Small Claims Court Procedure
• Consequences Of Judicial Delay

Commissioner of Investigations and Enforcement v Kanyago

Commissioner of Investigations and Enforcement v Kanyago [2025] KEHC 10435 (KLR)

Court

High Court

Case number

Income Tax Appeal E201 of 2024

Judge

JK Ng'arng'ar

The High Court dismissed a tax appeal, holding that the Commissioner’s objection decision was issued outside the mandatory 60-day period and was therefore time-barred.

• Objection Decisions
• Statutory Timelines
• Vat Assessment
• Burden Of Proof
• Tax Appeals Tribunal Procedure
• Tax-appeals

Commissioner of Domestic Taxes v Royal Floraholland Kenya Limited

Commissioner of Domestic Taxes v Royal Floraholland Kenya Limited [2025] KEHC 10031 (KLR)

Court

High Court

Case number

Income Tax Appeal E218 of 2024

Judge

RC Rutto

The High Court found that the Appellant failed to make a decision on the Respondent’s VAT refund applications within the 90-day statutory period prescribed by Section 47 of the Tax Procedures Act. As a result, the refund applications were deemed allowed by operation of law. The Court further held that the services provided by the Respondent to FloraHolland NL were for use and consumption outside Kenya, qualifying as exported services under Section 2 of the VAT Act and thus subject to zero-rating. The Court rejected the Appellant’s argument that the services were exempt agricultural services,…

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• Vat Refunds
• Exported Services
• Input Vat Deduction
• Principal Agent Relationship
• Statutory Timelines
• Administrative Action

In re Bank of Baroda (Kenya) Limited & another

In re Bank of Baroda (Kenya) Limited & another [2025] KEHC 9960 (KLR)

Court

High Court

Case number

Miscellaneous Application E650 of 2025

Judge

BK Njoroge

The court found that the delay in registering the Fourth Further Charge was occasioned by administrative challenges beyond the Applicants' control, specifically the digitization process at the Ministry of Lands, which delayed access to the necessary Deed File. The omission was neither deliberate nor negligent, and there was no evidence of prejudice to creditors, members, or third parties. The court exercised its discretion under Section 888 of the Companies Act to grant an extension, holding that justice required the omission to be rectified and the charge to be registered within the extended…

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• Registration Of Charges
• Company Compliance
• Statutory Timelines
• Court Discretion
• Rectification Of Omissions

Commissioner of Domestic Taxes v Ison Technologies Limited

Commissioner of Domestic Taxes v Ison Technologies Limited [2025] KEHC 9982 (KLR)

Court

High Court

Case number

Income Tax Appeal E210 of 2023

Judge

RC Rutto

The High Court upheld a tax tribunal decision, finding the Commissioner’s objection decision on VAT was issued outside the Tax Procedures Act timeline and was deemed allowed.

• Vat Assessment
• Tax Objection Procedure
• Statutory Timelines
• Burden Of Proof
• Administrative Action
• Tax Appeals

Kenya Electricity Transmission Company Limited v Matthew

Kenya Electricity Transmission Company Limited v Matthew [2025] KEELC 4878 (KLR)

Court

Environment and Land Court

Case number

Environment and Land Appeal E026 of 2024

Judge

OA Angote

The court held that the Land Acquisition Tribunal had original and exclusive jurisdiction to determine disputes relating to wayleave compensation under Section 133C(6) of the Land Act, 2012, as the relevant written law referenced by Section 175 of the Energy Act, 2019. The Energy Act and its subsidiary regulations do not oust this jurisdiction, and any apparent conflict is resolved by statutory interpretation and the principle that subsidiary legislation cannot override parent statutes. The court further found that the Appellant, by filing a Preliminary Objection before seeking referral to ar…

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• Wayleave Compensation
• Tribunal Jurisdiction
• Statutory Timelines
• Arbitration Clauses
• Energy Sector Regulation

Clerknewell Investments Limited v Best Adventures Safari Limited

Clerknewell Investments Limited v Best Adventures Safari Limited [2025] KEELC 4751 (KLR)

Court

Environment and Land Court

Case number

Environment and Land Appeal E012 of 2024

Judge

LN Gacheru

The court dismissed a preliminary objection against an ELC appeal, holding the transfer issue was res judicata and that the appeal was filed within time.

• Res Judicata
• Jurisdiction Of Courts
• Appeals From Subordinate Courts
• Filing Errors And Transfer
• Preliminary Objection
• Statutory Timelines

Omnispace Limited v Commissioner of Customs and Border Control

Omnispace Limited v Commissioner of Customs and Border Control [2025] KEHC 9209 (KLR)

Court

High Court

Case number

Income Tax Appeal E008 of 2024

Judge

H Namisi

The High Court held that a customs appeal was filed within the 45-day period under EACCMA, set aside the Tribunal’s dismissal, and allowed the appeal with costs.

• Customs Appeals
• Statutory Timelines
• Tax Tribunal Jurisdiction
• Import Classification
• Customs-appeals
• Statutory-timelines

Sharpcut Designers Ltd v Public Procurement Administrative Review Board & 2 others

Sharpcut Designers Ltd v Public Procurement Administrative Review Board & 2 others [2025] KECA 1132 (KLR)

Court

Court of Appeal

Case number

Civil Appeal E273 of 2025

Judges

F Tuiyott, P Nyamweya, WK Korir

The Court of Appeal held that the statutory timelines under section 175 of the Public Procurement and Asset Disposal Act, 2015 are strict and mandatory, depriving the court of any discretion to extend time for filing or determining appeals. The appellant's appeal was not admitted within the prescribed period, and thus, the court lacked jurisdiction to entertain it. Even if the merits were considered, the court found that the appellant's failure to comply with a mandatory requirement in the tender document—specifically, the incomplete Form 3.2—justified disqualification. The court emphasized t…

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• Public Procurement
• Judicial Review
• Tender Responsiveness
• Mandatory Requirements
• Statutory Timelines
• Administrative Discretion

Mackallah v Morintat & another

Mackallah v Morintat & another [2025] KEELC 4589 (KLR)

Court

Environment and Land Court

Case number

Land Case Appeal E004 of 2025

Judge

MN Mwanyale

The court struck out an appeal filed out of time without leave, holding that the 30-day limit under section 79(G) is mandatory and jurisdictional.

• Appeal Out Of Time
• Leave To Appeal
• Jurisdiction Of Court
• Statutory Timelines
• Appeal-out-of-time
• Leave-to-appeal