RULING – TAT NO.851 OF 2022 THE COMMISSIONER OF DOMESTIC TAXES VS. AIRTEL NETWORKS KENYA LIMITED
Admissibility of Additional Documents at the Appellate Stage
The request to submit additional documents was rejected because the Resondent did not fulfil the conditions as laid out in Mohamed Abdi Mahmud v Ahmed Abdullahi Mohamed & 3 Others (2018) eKLR expressed itself as thus: “We therefore lay down the governing principles on allowing additional evidence in appellate courts in Kenya as follows:
(a) the additional evidence must be directly relevant to the matter before the court and be in the interest of justice;
(b) it must be such that, if given, it would influence or impact upon the result of the verdict, although it need not be decisive;
(c) it is shown that it could not have been obtained with reasonable diligence for use at the trial, was not within the knowledge of, or could not have been produced at the time of the suit or petition by the party seeking to adduce the additional evidence;
(d) Where the additional evidence sought to be adduced removes any vagueness or doubt over the case and has a direct bearing on the main issue in the suit;
(e) the evidence must be credible in the sense that it is capable of belief;
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