Mazeras Kenya (EPZ) Limited v Kenya Revenue Authority (Civil Appeal (Application) E134 of 2024) [2025] KECA 2067 (KLR)
The bottom line
#Kenya's Court of Appeal confirmed KRA's appeal notice was filed on time, dismissing Mazeras' attempt to strike it out, with costs.
What this practically means
#Executive summary
#Questions the Court framed
#The issues the Court set itself to decide, in its own words.
- 1.Whether the application to strike out the Notice of Appeal for having been instituted out of time is merited
Key legal issues
#Whether the Notice of Appeal was filed out of time under rule 77(2) of the Court of Appeal Rules, 2022
The Notice of Appeal was filed within time. The decision was delivered on 6th November 2024; time ran from 7th November 2024 and lapsed on 21st November 2024. The Notice was filed on 20th November 2024, fees paid and service effected on 21st November 2024.
The court applied rule 77(2), computing the 14-day period from the day after delivery of the decision, expiring 21st November 2024. The record showed filing on 20th November 2024 and payment of the requisite fees on 21st November 2024, as attested by the receipt on record. Counsel for the applicant conceded filing was on time; his assertion that the receipt was dated 22nd November was contradicted by the record. Service under rule 79 occurred on the filing date. The notice was therefore duly filed and served within the prescribed timelines.
Legal principles established
#- A notice of appeal is the primary document that triggers the jurisdiction of the Court of Appeal and is a jurisdictional pre-requisite.
- Time for lodging a notice of appeal under rule 77(2) runs from the day after the decision is delivered, and a notice of appeal filed and fees paid within the 14-day window, even if served on the last day, is duly filed.
Court orders
#- 1.The Notice of Motion dated 27th November 2024 is dismissed
- 2.Costs of the application to the respondent
The bench
#One judgment of the whole court — no separate or dissenting opinions.
- On appeal from
- the superior court (trial court)
- Jurisdiction invoked
- Rule 86 of the Court of Appeal Rules, 2022 (inherent appellate jurisdiction over notices of appeal lodged in the Court)
Relief refused
#Striking out of the Notice of Appeal for being filed out of time
The Notice of Appeal was filed on 20th November 2024, within the 14 days allowed by rule 77(2), which expired on 21st November 2024
Costs
The application is dismissed with costs to the respondent.
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.
In Nicholas Kiptoo Arap Korir Salat v Independent Electoral and Boundaries Commission & 7 others (2013) KECA 113 (KLR), the Supreme Court held that a notice of appeal is a primary document, and that it is a jurisdictional pre- requisite.
The impugned decision having been delivered on 6th November 2024, time started running on 7th November 2024. Pursuant to sub-rule (2), the window for lodging a notice of appeal lapsed on 21st November 2024.
Accordingly, the Notice of Motion dated 27th November 2024 fails and is hereby dismissed with costs to the respondent.
Issues in the judgment
#The judgment records counsel for the applicant asserting the payment receipt was issued on 22nd November 2024, while the court's own perusal of the record shows payment on 21st November 2024; the court resolves the conflict on the record itself.
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Mazeras Kenya (EPZ) Limited v Kenya Revenue Authority (Civil Appeal (Application) E134 of 2024) [2025] KECA 2067 (KLR)", Case Analysis (2025). Notice of Motion dated 27th November 2024 (Civil Appeal, Mombasa). Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2025/2067/eng@2025-12-05
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.