Menginya Salim Murgani v Kenya Revenue Authority
The bottom line
#Supreme Court cannot hear appeals from Court of Appeal judgments that were final before the 2010 Constitution.
What this practically means
#The Supreme Court refused to hear a case about a tax authority employee’s dismissal because the original Court of Appeal judgment was delivered in July 2010, before the current Constitution took effect. The Court said its jurisdiction does not cover matters that were already final under the old judicial system. Even though the worker had filed a review request, that did not keep the case alive for a Supreme Court appeal. The Court also noted that a pending review application did not create a new right of appeal. The decision confirms that the Supreme Court will not reopen old cases that were settled under the previous legal framework.
Executive summary
#Questions the Court framed
#The issues the Court set itself to decide, in its own words.
- 1.whether this Court has jurisdiction to hear and determine the intended appeal, in view of the S. K. Macharia case
- 2.whether the matter is one of general public importance, under Article 163(4)(b) of the Constitution, and thus, on this account, merits a hearing before the Supreme Court
Key legal issues
#Whether the Supreme Court has jurisdiction to hear an appeal from a Court of Appeal judgment delivered before the 2010 Constitution, where a review application was pending at the time of promulgation.
The Supreme Court lacks jurisdiction because the rights of the parties were finally determined by the Court of Appeal, which was the apex court at the time, and the pending review application did not keep the matter alive.
The Court held that the Court of Appeal judgment of 16 July 2010 was a final determination of the parties' rights. The subsequent application for review did not create a new right of appeal to the Supreme Court, as the right of appeal accrued from the date of the original judgment, not from the date the review was rejected. The Court of Appeal had no jurisdiction to review its own decisions, so the pending application was a nullity and did not keep the matter 'live'. The S. K. Macharia principle therefore applied, barring the Supreme Court from reopening matters finalised before the 2010 Constitution.
Whether the intended appeal raises a matter of general public importance under Article 163(4)(b) of the Constitution.
Although the question of natural justice in employment relations is a matter of general public importance, the application cannot succeed because the jurisdictional bar under S. K. Macharia has not been distinguished.
The Court acknowledged the Court of Appeal's observation that the interplay between natural justice and disciplinary proceedings in employment relations, especially involving a state agency, is a matter of general public importance. However, the Court held that this finding was irrelevant because the jurisdictional issue under S. K. Macharia was dispositive. The Supreme Court cannot entertain the appeal regardless of its importance, as the judgment below was delivered before the 2010 Constitution.
Legal principles established
#- The Supreme Court lacks jurisdiction over appeals from Court of Appeal judgments that were final before the 2010 Constitution.
- A pending application for review of a Court of Appeal judgment does not keep the matter 'live' for Supreme Court jurisdiction.
- The right of appeal to the Supreme Court accrues from the date of the original judgment, not from the date a review is rejected.
- The Court of Appeal had no jurisdiction to review its own decisions, so a pending review application was a nullity.
- Even if a case involves a matter of general public importance, that cannot overcome the jurisdictional bar for pre-2010 judgments.
Court orders
#- 1.The Notice of Motion dated March 18, 2014 is hereby disallowed.
- 2.The Ruling of the Court of Appeal dated March 14, 2014 is hereby upheld.
- 3.The costs of this application shall be borne by the applicant.
The bench
#One judgment of the whole court — no separate or dissenting opinions.
- On appeal from
- Court of Appeal
- Civil Application No. Sup. 4 of 2013
- Jurisdiction invoked
- Article 163(4)(b) of the Constitution
Relief refused
#setting aside the decision of the Court of Appeal in Civil Application No. Sup. 4 of 2013
The Supreme Court lacks jurisdiction to entertain appeals from Court of Appeal decisions rendered before the promulgation of the 2010 Constitution, as established in S. K. Macharia.
Costs
The costs of this application shall be borne by the applicant.
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 Notice of Motion dated March 18, 2014 is hereby disallowed.
The Ruling of the Court of Appeal dated March 14, 2014 is hereby upheld.
The costs of this application shall be borne by the applicant.
The Court will not reopen matters that were finalised under the valid judicial structures in place before the promulgation of the Constitution 2010.
If there was a right of appeal from the decision of this Court given on 16th July 2010, that right accrued from the date of delivery of that judgment, and not from the date when revision of that judgment was rejected.
Key timeline
#Practical implications
#Jurisdictional deadlines for appeals
When advising clients on appeals to the Supreme Court, check whether the Court of Appeal judgment was delivered before the 2010 Constitution came into force. If it was, the Supreme Court will not entertain the appeal – even if a review application was pending. The right of appeal is determined by the date of the original judgment, not the date of any subsequent review ruling. This case reinforces strict application of the S.K. Macharia principle.
Finality of pre-2010 court decisions
Any court judgment against your business that was handed down by the Court of Appeal before August 2010 is now final and cannot be reopened in the Supreme Court. This applies even if you later filed a request for review. Business disputes that were settled under the old judicial hierarchy are effectively closed. Ensure your legal team reviews the timing of any old judgments and does not rely on pending review applications to extend appeal windows.
No second chance for old cases
If you lost a case in the Court of Appeal before the 2010 Constitution, you cannot appeal to the Supreme Court – even if you think the case is very important. A pending request for review does not keep your case alive. This case shows that the Supreme Court will not step in to reopen old decisions. If you are in a similar situation, explore other remedies like constitutional petitions or alternative dispute resolution, but do not rely on a Supreme Court appeal.
Frequently asked questions
#Can I appeal to the Supreme Court of Kenya if my Court of Appeal judgment was from 2009?+
No, according to this case, the Supreme Court lacks jurisdiction to hear appeals from Court of Appeal judgments that were final before the 2010 Constitution took effect. The judgment in 2009 was final under the old judicial system, and the Supreme Court cannot reopen it.
What happens if I filed a review application after a Court of Appeal judgment in 2010 – does that keep my case alive for Supreme Court appeal?+
No. The Supreme Court held that a pending review application does not keep the matter 'live' for purposes of its jurisdiction. The right of appeal accrues from the date of the original judgment, not from the date the review is rejected. If the original judgment was before the 2010 Constitution, the Supreme Court cannot hear it.
Can the Supreme Court hear a case that involves a matter of general public importance even if it is from before 2010?+
No. Even if the case raises an important issue like natural justice in employment, the Supreme Court cannot hear it if the original Court of Appeal judgment was delivered before the 2010 Constitution. The jurisdictional bar overrides the importance of the issue.
What is the S.K. Macharia principle in Kenya’s Supreme Court?+
The S.K. Macharia principle states that the Supreme Court cannot reopen matters that were finalised under the valid judicial structures in place before the 2010 Constitution. This means any Court of Appeal judgment delivered before 27 August 2010 is final and cannot be appealed to the Supreme Court.
Later judgments citing this (25)
#Judgments in the corpus that rely on this one. Where the Court said how it treated the authority, that is shown.
- Tamil Enterprises Ltd v Official Receiver & Liquidator of Continental Credit Finance Ltd & another (Civil Appeal 150 of 2020) [2026] KECA 1464 (KLR)[2026] KECA 1464 (KLR)17 Jul 2026
- Oyende v Odera (Environment and Land Appeal E012 of 2025) [2026] KEELC 1598 (KLR)[2026] KEELC 1598 (KLR)11 Mar 2026
- Estate Sonrisa Limited v Macharia & another (Civil Appeal E076 of 2023) [2026] KECA 39 (KLR)[2026] KECA 39 (KLR)30 Jan 2026followed
- Ngokonyo & 2 others v Telkom Kenya Limited[2025] KESC 75 (KLR)11 Dec 2025
- M'Rutere (Decesaed) (Substituted by Rose Njiru the legal representative of his Estate) v Kathurima (Civil Appeal (Application) 232 of 2018) [2025] KECA 2132 (KLR)[2025] KECA 2132 (KLR)28 Nov 2025applied
- Ogutu v Kenya Airports Authority (Cause E025 of 2024) [2025] KEELRC 2932 (KLR)[2025] KEELRC 2932 (KLR)29 Oct 2025
- Olando v Meridian Medical Centre Limited (Cause 710 of 2018) [2025] KEELRC 2787 (KLR)[2025] KEELRC 2787 (KLR)16 Oct 2025applied
- Mbulo & another v Nyamwaya (Environment and Land Appeal 3 of 2023) [2025] KEELC 6473 (KLR)[2025] KEELC 6473 (KLR)30 Sept 2025
- Njoroge & another (Suing as Administrators of the Estate of Njoroge Ngugi) v Haji; Four Quad Residence Limited (Intended Defendant) (Environment & Land Case E412 of 2022) [2025] KEELC 5084 (KLR)[2025] KEELC 5084 (KLR)8 Jul 2025
- Mwamdzengo & another v Mwalimu & 10 others (Environment and Land Case E010 of 2022) [2025] KEELC 5850 (KLR)[2025] KEELC 5850 (KLR)28 May 2025
- Orata International Limited v National Environmental Management Authority (Environment and Land Appeal E008 of 2020) [2025] KEELC 4199 (KLR)[2025] KEELC 4199 (KLR)22 May 2025applied
- Lochab Brothers Limited v Transport Workers Union (Civil Appeal (Application) 46 of 2020) [2025] KECA 848 (KLR)[2025] KECA 848 (KLR)9 May 2025applied
- NMS v TS (Civil Application E076 of 2024) [2025] KECA 774 (KLR)[2025] KECA 774 (KLR)9 May 2025applied
- Mburu t/a JM Mburu & Co Advocates v County Government of Mombasa; Malombo t/a OM Robinson & Co Advocates (Interested Party) (Civil Appeal (Application) 73 of 2019) [2025] KECA 56 (KLR)[2025] KECA 56 (KLR)24 Jan 2025
- Gathuru & 2 others v Nyamboki & another (Civil Application E198 of 2022 & E550 of 2023 (Consolidated)) [2024] KECA 1629 (KLR)[2024] KECA 1629 (KLR)8 Nov 2024applied
- Kabera v Mwangi & 3 others (Environment & Land Case 241 of 2021) [2024] KEELC 7187 (KLR)[2024] KEELC 7187 (KLR)29 Oct 2024
- Ndegwa v 2NK Sacco Limited (Civil Appeal 11 of 2018) [2024] KECA 732 (KLR)[2024] KECA 732 (KLR)21 Jun 2024followed
- Singh t/a Trilok Construction v Sucham Investment Limited (Civil Appeal E070 of 2021) [2024] KECA 568 (KLR)[2024] KECA 568 (KLR)24 May 2024followed
- Sigei v Arusei & another (Civil Application E041 of 2020) [2024] KECA 616 (KLR)[2024] KECA 616 (KLR)24 May 2024applied
- Heineken East Africa Import Company Ltd & another v Maxam Ltd (Civil Appeal E403 & E404 of 2020 (Consolidated)) [2024] KECA 625 (KLR)[2024] KECA 625 (KLR)24 May 2024
- Okumu v Prime Power Batteries E.A. Limited (Cause E176 of 2021) [2024] KEELRC 1229 (KLR)[2024] KEELRC 1229 (KLR)9 May 2024
- HKN v LNW (Civil Appeal E452 of 2022) [2024] KECA 437 (KLR)[2024] KECA 437 (KLR)12 Apr 2024applied
- Lagat v Lagat (Enviromental and Land Originating Summons 182 of 2017) [2024] KEELC 1136 (KLR)[2024] KEELC 1136 (KLR)29 Feb 2024
- Kanga v County Public Service Board of Tharaka Nithi County & another (Cause E022 of 2021) [2023] KEELRC 2862 (KLR)[2023] KEELRC 2862 (KLR)10 Nov 2023
- Otundo & 5 others v Creek Development & Development Limited (Civil Application E069 of 2022) [2023] KECA 1225 (KLR)[2023] KECA 1225 (KLR)6 Oct 2023followed
Cite this brief
#Cite this brief
Caselaw, "Menginya Salim Murgani v Kenya Revenue Authority", Case Analysis (2014). Civil Application 4 of 2014. Source: https://new.kenyalaw.orghttps://new.kenyalaw.org/akn/ke/judgment/kesc/2014/2/eng@2014-12-19
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.