Kenya Revenue Authority v Ayisi; Nairobi City County Government (Interested Party) (Civil Appeal (Application) 287 of 2018) [2023] KECA 538 (KLR) (12 May 2023) (Ruling)

Kenya Law

Automated Summary

Key Facts

The Court of Appeal in Kenya ruled on a civil appeal (Application 287 of 2018) involving Kenya Revenue Authority seeking to strike out the record of appeal filed by Robert Ayisi. The appeal was lodged 30 days out of time, and the respondent failed to provide a certificate of delay as required by Rule 84(1) of the Court of Appeal Rules. The parties confirmed the dispute was settled, and the appeal was struck out with costs borne by each party.

Issues

The court determined whether the appeal was filed within the 60-day timeline under Court of Appeal Rules (Rule 84) and whether an extension of time was required. Key points included the 30-day delay in filing, absence of a certificate of delay in the initial record, and the procedural requirement for a single Judge to hear the extension application (Rule 55(1)). The applicant also asserted the case had been settled, which influenced the outcome.

Holdings

  • Each party shall bear its own costs. The court ruled that there is no need for the extension of time application to be heard, given the settlement of the appeal.
  • The appeal dated 15th August 2018 is struck out because it was filed 30 days out of time and the respondent failed to include a certificate of delay when initially filing the record of appeal. The court determined that the appeal could only be saved by an extension of time, which was not properly processed under the Court's Rules.

Remedies

  • Each party shall bear its own costs.
  • The appeal dated 15th August 2018 is hereby struck out.

Legal Principles

The court applied Rule 84(1) of the Court of Appeal Rules 2022 regarding the 60-day timeline for lodging appeals and the requirement for a certificate of delay when proceedings are delayed. It also referenced Rule 85, which deems a notice of appeal withdrawn if the appeal is not filed within the prescribed time.

Cited Statute

Court of Appeal Rules 2022

Judge Name

  • A ALI-ARONI
  • PM GACHOKA
  • JM MATIVO

Passage Text

  • In view of the foregoing, and considering the fact that the appeal has been settled, the order that commends itself to us is that the appeal dated 15th August 2018 is hereby struck out and that each party shall bear its own costs.
  • The only issue to determine in this application is whether the appeal was filed within time and whether in the circumstances of this case, there is need for the hearing of the application for extension of time.
  • From the record before us, it is beyond argument that the appeal was lodged 30 days out of time. The only way the appeal could be saved was by way of extension of time.