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…The memorandum of appeal as filed and served upon the respondent is not a memorandum of appeal as provided for under the Tax Appeals Tribunal (Appeals to the High Court) Rules at rules 3,5(d) and (e).” 4.…

…to have the notice of appeal, memorandum of appeal, and record of appeal filed in this matter deemed as duly filed and served. 11.…

…A plain reading of the Rules shows that Rule 3 provides for filing of Memorandum of Appeal, while Rule 5 provides for what should be contained in the Memorandum of Appeal.…

…It provides that the courts can extend time for filing of a memorandum of appeal under Rule 3. 20.…

…The Appellants also seek leave to amend their memorandum of appeal dated 10.7.25 in terms of the draft amended memorandum of appeal. 2.…

…The Appellants urged that there is need to amend the memorandum of appeal before the filing of submissions.…

…of Appeal. 2) THAT upon leave being granted, the attached amended memorandum of Appeal be deemed to be duly filed. 3) Costs of the Application be provided for. 2.…

…The grounds are set out in the draft amended Memorandum of Appeal. 4. The Respondents oppose the application on the basis that the memorandum of appeal was never served.…

…For lack of service of the memorandum of appeal and record of appeal on the Respondent. 3.…

…The Appellant has never served the memorandum of appeal and Record of Appeal on the Respondent, almost a year after filing the Memorandum of Appeal. 4.…

…1.The Applicant’s Notice of Motion is dated 18th February 2025 and is seeking orders to amend the Memorandum of Appeal filed and that the annexed amended Memorandum of Appeal be deemed as duly filed and served upon payment…

…Determination 3.Order 42 Rule 3 of the Civil Procedure Rules which provides for amendment of the Memorandum of Appeal, states: - “Amendment of Memorandum of Appeal [Order 42, rule 3] “(3) (1) The appellant may amend his memorandum…

…Whether the appellant should be granted leave to amend her memorandum of appeal.…

…The draft memorandum of appeal is amenable to amendment and I have no basis to deny this relief.…

…She adds that a copy of the Memorandum of Appeal was also transmitted to the Respondents by email.…

…the Memorandum of Appeal.…

…The appellant filed a Memorandum of Appeal dated 2nd November, 2022 against the judgment of the trial court in SCCCOMM/E2820/2022.…

…I have looked at the Memorandum of Appeal dated 22nd November 2022 as initially drawn.…

…By notice of motion dated 6th November 2023, the appellants herein seek leave to amend their Memorandum of Appeal. 2.…

…On whether there is a valid Memorandum of Appeal in this case, it submitted that the court record shows that there is a Memorandum of Appeal dated 13th February 2023 and filed on 15th February 2023 (the court is referred…

…The Court of Appeal in Peter Gichuhi v Joseph Mwangi [2020] eKLR held; "An appeal is instituted by filing a Memorandum of Appeal. The Memorandum defines the scope of the appeal.…

…The introductory paragraph of the Memorandum of Appeal is crucial as it sets out the decision against which the appellant is aggrieved.…

…Eventually the memorandum of appeal was filed on the 26.1.24.…

…Further that it requested assessment of the memorandum of appeal on 24.10.23 a day after the consent was filed and did a reminder on 27.10.23.…

…E1147 of 2024, it duly filed a Notice of Appeal on 10th June, 2025 and a Memorandum of Appeal on 18th July, 2025.…

…On the other hand, the Appellant contended that its Memorandum of Appeal was filed within the statutory timeline.…

…of Appeal. 2) THAT upon leave being granted, the attached amended memorandum of Appeal be deemed to be duly filed. 3) Costs of the Application be provided for. 2.…

…The grounds are set out in the draft amended Memorandum of Appeal. 4. The Respondents oppose the application on the basis that the memorandum of appeal was never served.…

…Nothing else was filed until 11-08-2023 when the applicant filed a memorandum of appeal dated 9-08-2023.…

…As indicated above, an appeal must be filed by way of a memorandum of appeal and not a notice of appeal.…

…The Appellant submitted that the proposed amendment merely amplifies and clarifies the grounds already contained in the Memorandum of Appeal and seeks to introduce no new cause of action.…

…(1), the Court may, on application, permit the appellant to amend his memorandum of appeal. 11.…

…That the Memorandum of Appeal marked “VAC-4” herein be deemed as duly filed and served. 2.…

…and a Memorandum of Appeal, respectively.…

…According to Order 42 Rule 1(1), a memorandum of appeal is adequate for this purpose.…

…Sub-rule (2) goes further to state what should be contained in the memorandum of appeal.…

…The respondent moved the court through the notice of motion dated the 17th September 2024 seeking for the striking out of this appeal and memorandum of appeal dated 5th August 2024 with costs.…

…of appeal dated the 5th August 2024 was filed out of time, without leave of the court and should be struck out with costs; that the grounds on the memorandum of appeal do not raise any triable case and the appeal has no…