30 Days to Appeal Tax Appeals Tribunal Decision to the High Court (Section 32 TAT Act)
A party to proceedings before the Tax Appeals Tribunal may, within 30 days after being notified of the decision, appeal to the High Court on a question of law.
30 Days
Governed by Section 32(1) Tax Appeals Tribunal Act and Section 57(a) of Cap 2 (trigger date excluded).
Calendar Days Counted
Periods under 6 days exclude Sundays and gazetted Kenyan public holidays.
Runs Through Recess
Appellate & statutory limitation periods continue unless certified.
Statutory Computation Rule (30 Days)
A party to proceedings before the Tax Appeals Tribunal may, within 30 days after being notified of the decision, appeal to the High Court on a question of law.
Key Practice Questions
Under Order 50 Rule 3 of the Civil Procedure Rules and Section 57(b) of the Interpretation and General Provisions Act (Cap 2), if the last day falls on a Sunday or gazetted public holiday when court registries are closed, the filing is duly done on the next working day.
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