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All Judges Hon. Justice (Dr.) Smokin Wanjala SCJ Hon. Justice Martha Koome CJ and P Hon. Justice P. K. Tunoi SCJ Hon. Justice Philomena Mbete Mwilu DCJ and VP Hon. Justice Willy Mutunga CJ and P Hon. Lady Justice K.H. Rawal DCJ & VP Hon. Lady Justice Njoki Ndungu SCJ Hon. Mr. Justice D. K. Maraga CJ and P Hon. Mr. Justice Isaac Lenaola SCJ Hon. Mr. Justice J. B. Ojwanga SCJ Hon. Mr. Justice Mohammed Ibrahim SCJ Hon. Mr. Justice William Ouko SCJ

All Adjournment allowed Advisory opinion dismissed Advisory Opinion issued Appeal partially succeeds Appellant bears costs of the appeal Applicant's reference dismissed Application allowed Application disallowed Application dismissed Application dismissed with costs Application for joinder of amici allowed Application for joinder of interested parties dismissed Application for stay dismissed Application id disallowed Application partly Allowed Application to ammend notice of motion allowed Application to strike out pleadings allowed Application withdrawn with costs to 1st and 2nd respondents Application withdrawn with no orders to costs Attorney General's advice to be issued within 21 days Conservancy orders annulled Consolidated Appeal partially succeeds Council of Governors is not a state organ hence has no capacity to institute advisory opinion County Assemblies have the power of first tier oversight over County Government revenue Court declines to grant Advisory Opinion and directs matter to proceed at the High Court of priority basis Cross appeal dismissed Cross petition struck out Declaration of breach of the right to fair hearing Deputy Registrar's Ruling set aside Directions issued Each party shall bear its costs of the Appeal Each party to bear their own costs Ex parte orders issued vacated File Consolidated Grounds of Opposition sustained Guidelines issued Hearing of Application Adjourned Hon. Justice Smokin Wanjala dissents Interim orders discharged Judgement and consequential orders of the Court of Appeal upheld Judgment of the Court of Appeal is overturned and set aside Judgment set aside Leave granted leave to adduce additional evidence denied Leave to file Supplementary record allowed Matter referred back to fresh taxation Matter referred back to the Court of Appeal matter referred to Court of Appeal for certification No order as to costs No orders as to costs Notice of appeal struck out Notice of Cross-Appeal and submissions to be filed within 30 days Notice of motion allowed Notice of Motion Disallowed Notice of Motion dismissed Notice of Motion marked as withdrawn Notice of Motion struck out Notice of Preliminary Objection upheld Offending paragraphs of written submissions expunged from the record Oral application dismissed Originating Motion allowed Originating Motion disallowed Originating motion dismissed Originating motion dismissed with costs Originating motion partly successful Originating Motion struck out Parties granted 120 days to complete out of court negotiations Parties shall bear the costs Party/Party Bill of Costs to be taxed afresh Petition allowed Petition allowed- Judgment set aside Petition dismissed Petition dismisssed Petition of appeal allowed Petition of Appeal disallowed Petition of Appeal dismissed Petition of Appeal dismissed for want of jurisdiction Petition of Appeal marked as withdrawn Petition of Appeal partly allowed Petition of Appeal struck out Petition of Appeal struck out for want of jurisdiction Petition of appeal upheld Petition of appeal withdrawn Petition struck out Petition struck out for want of Jurisdiction petition succeeds partially Petition upheld Petitioner granted interest from the dated of the High Court judgment Petitions of Appeal Consolidated Prayer for extension of time granted pre Preliminary obejction allowed Preliminary Objection Preliminary Objection allowed Preliminary Objection allowed with the consequence that the appellants appeal is dismissed Preliminary Objection disallowed Preliminary Objection dismissed Preliminary Objection of the 1st to 5th Respondents upheld Preliminary Objection of the Applicant dismissed Preliminary Objection sustained Preliminary objection upheld Presidential Election Petition dismissed Presidential Election Petition struck out for want of Jurisdiction Presidential Petition dismissed Re-computation of vote- tally percentages by the 2nd Respondent dismissed for want fo jurisdiction Reference disallowed for want of jurisdiction Reference dismissed Reference struck out Registrar's Summons discharged Request denied Ruling of the Court of Appeal set aside Senate has powers to summon County Governors to answer any questions or provide any requisite information; Senate’s oversight authority is not limited to nationally allocated revenue but extends to locally generated revenue by the Counties Single Judge decision upheld Stay of execution issued reviewed with an order dismissing the application for stay of execution Stay of proceedings granted Tribunal's Findings upheld whether nationally allocated or locally generated

All Areas Commercial Law 6 Criminal Law 21 Advisory opinion 18 Human Rights Law 4 Electoral Law 45 Administrative Law 1 Land & Environment Law 15 Employment Law 4 Family Law 3 Removal of Judges 5 Governance & Constituitional Law 25

All Benches Hon . Justice P. K. Tunoi SCJ 44 Hon. Justice (Dr) Smokin Wanjala SCJ 558 Hon. Justice D. K. Maraga CJ and P 95 Hon. Justice I. Lenaola SCJ 479 Hon. Justice J. B. Ojwang SCJ 145 Hon. Justice M. A. Warsame SCJ 4 Hon. Justice M. K. Ibrahim SCJ 454 Hon. Justice Martha Koome CJ and P 183 Hon. Justice William Ouko SCJ 310 Hon. Justice Willy Mutunga CJ and P 29 Hon. Lady Justice K. H. Rawal DCJ and VP 29 Hon. Lady Justice N. Ndungu SCJ 533 Hon. Lady Justice Nancy Barasa DCJ and VP 2 Hon. Lady Justice P. Mwilu DCJ and VP 405 ouko 1

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Judgment SC Petition No. 12 (E014) of 2022

Barclays Bank of Kenya Ltd (now Absa Bank Kenya PLC) v Commissioner for Domestic Taxes & Others (SC Petition No. 12 (E014) of 2022) Judgment (5 December 2025)

Tax Law Royalties Judgment of the Court of Appeal is overturned and set aside

5 December 2025

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