RULING
1.By a Notice of Motion dated 16th June 2021 made under Rules 4, 42 and 47 of the Court of Appeal Rules, the Applicant, the Commissioner Domestic Taxes, seeks extension of time pursuant to Rule 4 to file the Memorandum of Appeal and the Record of appeal out of time and, in the alternative, the Memorandum of Appeal and Record of Appeal filed on 9th June 2021 be deemed as duly filed. The applicant also prays that costs of and incidental to this application be costs in the appeal.
2.The intended appeal arises from the judgment of the High Court of Kenya Income Tax Appeal No. 33 of 2017 (F. Tuiyott, J.) delivered on 7th February 2021.
3.The applicant’s Motion is supported by the annexed affidavit of Raphaela Muruka (learned counsel for the applicant) sworn on 16th June 2021, and is made on 19 grounds set out on the face of the Motion, which I need not recite here, save to observe that they contain the Applicant’s explanation for the delay in lodging the intended appeal. A summary of t…