Barclays Bank of Kenya Limited (Now ABSA Kenya PLC) v Commissioner of Domestic Taxes (Large Taxpayer’s Office); Kenya Bankers Association & another (Interested Parties)
The bottom line
#Supreme Court allows 30-page submissions in complex appeal, citing judicial discretion and fair hearing.
What this practically means
#The Supreme Court of Kenya granted permission to file longer legal arguments (30 pages instead of the usual 15) because the case involves important public interest and complex issues. The court said it has discretion to ensure justice. The other side must respond within seven days. Costs will be decided later.
Executive summary
#Questions the Court framed
#The issues the Court set itself to decide, in its own words.
- 1.Whether the respondent/applicant should be granted leave to file submissions in rejoinder to each of the parties' submissions
- 2.Whether the respondent/applicant should be granted leave to file expanded submissions totalling to 45 pages
- 3.Whether the petitioner/respondent's submissions should be struck out for non-compliance with the Supreme Court (General) Practice Directions no. 12
Key legal issues
#Whether the respondent/applicant should be granted leave to file expanded submissions exceeding the 15-page limit under Practice Direction No. 17
The Court granted leave to file expanded submissions limited to 30 pages, exercising its discretionary powers under Sections 3A and 21 of the Supreme Court Act.
The Court considered that Practice Direction No. 17 limits submissions to 15 pages, but Sections 3A and 21 of the Supreme Court Act confer discretionary powers to grant orders necessary for the administration of justice. Given the public interest, novelty, and complexity of the issues certified under Article 163(4)(b), the Court was persuaded to exercise discretion in favour of the respondent/applicant to ensure justice to all parties.
Whether the Deputy Registrar's directions limiting the respondent/applicant to 15 pages should be set aside
The Court effectively set aside the Deputy Registrar's directions by allowing the motion and granting leave to file 30 pages.
The Court did not directly address the Deputy Registrar's directions but allowed the motion, which sought to challenge those directions. By granting leave to file expanded submissions of 30 pages, the Court implicitly overrode the Deputy Registrar's 15-page limit.
Legal principles established
#- Courts have discretion to allow longer submissions beyond practice directions.
- Public interest and complexity of issues justify expanded arguments.
- Fair hearing under Article 50(1) may require flexibility in procedural limits.
- Deputy Registrar's directions can be overridden by the court for justice.
- Costs of procedural motions follow the outcome of the main appeal.
Court orders
#- 1.The Notice of Motion dated 15th January 2025 and filed on 16th January 2025 is hereby allowed
- 2.The respondent/applicant shall file and serve submissions in rejoinder, limited to thirty (30) pages within seven days from the date of this Ruling
The bench
#One judgment of the whole court — no separate or dissenting opinions.
- Jurisdiction invoked
- Sections 21 and 24 of the Supreme Court Act, 2011 and Rules 3(2), 3(5), 15(1) & (2), 23(3), 31 and 32 of the Supreme Court Rules, 2020
Relief refused
#Leave to file expanded submissions totalling to 45 pages
The Court granted leave but limited the submissions to 30 pages instead of the requested 45 pages
Striking out the petitioner/respondent's submissions for non-compliance with Practice Direction no. 12
The Court did not address this prayer in its orders, effectively refusing it
Costs
Costs shall abide the outcome of the appeal
Quotable passages
#Verbatim from the judgment, each located to the page it appears on in the official PDF — so these can be cited and checked directly.
The grant of leave to file expanded submissions, (above the fifteen pages limit as per Direction No.17), is ultimately a question of judicial discretion
Considering the public interest, novelty and complexity of the issues certified for determination under Article 163(4)(b) of the Constitution, and in the interest of ensuring justice to all the parties, the Court is persuaded to exercise discretion in favour of the respondent/applicant and grant it leave to file expanded submissions.
The Notice of Motion dated 15th January 2025 and filed on 16th January 2025 is hereby allowed
The respondent/applicant shall file and serve submissions in rejoinder, limited to thirty (30) pages within seven days from the date of this Ruling
Costs shall abide the outcome of the appeal.
Key timeline
#Practical implications
#Expanded submissions strategy
When handling complex appeals, proactively seek leave for longer submissions by citing public interest, novelty, and complexity. Prepare a strong justification under Sections 3A and 21 of the Supreme Court Act. Monitor Deputy Registrar directions and be ready to challenge restrictive limits.
Litigation cost implications
In high-stakes cases, courts may allow more extensive arguments, increasing legal costs. Budget for potential extended briefing and monitor procedural rulings. A successful motion for expanded submissions can delay proceedings but also strengthen your case by allowing fuller argument.
Fair hearing protections
If you are a party in a Supreme Court appeal involving public interest, you can request more space to argue your case. Courts can relax procedural rules to ensure your case is fully heard. File a motion explaining why the standard page limit is insufficient for justice.
Frequently asked questions
#What is the page limit for Supreme Court submissions in Kenya?+
Under Practice Direction No. 17, submissions are limited to 15 pages. However, the court can allow more pages if a party shows good reason, such as public interest or complexity of issues.
Can I request longer submissions in my Kenyan Supreme Court case?+
Yes. File a notice of motion explaining why the 15-page limit is insufficient. The court will consider factors like public interest, novelty, and complexity. If granted, you will get a specific page limit and deadline.
What happens if I exceed the page limit without permission in Kenya?+
Your submissions risk being struck out or rejected. Always seek leave first. The court may also order you to refile within the limit, causing delays and potential cost penalties.
How long does the Supreme Court take to rule on motions for expanded submissions in Kenya?+
Rulings are typically issued within days or weeks, depending on the court's schedule. In this case, the motion filed on 16 January 2025 was ruled on promptly, with a seven-day deadline for the rejoinder.
Cite this brief
#Cite this brief
Caselaw, "Barclays Bank of Kenya Limited (Now ABSA Kenya PLC) v Commissioner of Domestic Taxes (Large Taxpayer’s Office); Kenya Bankers Association & another (Interested Parties)", Case Analysis (2025). Petition (Application) 12 (E014) of 2022. Source: https://new.kenyalaw.orghttps://new.kenyalaw.org/akn/ke/judgment/kesc/2025/36/eng@2025-05-30
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.