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TAT No. 411 of 2018 Registered Trustees of the Agricultural Society of Kenya Vs. Commissioner of Domestic Taxes

Article 159 of the Constitution- Justice shall be administered without undue regard to procedural technicalities

"The Tribunal is of the considered view the Tribunal ought to be concerned more with administering justice in a more substantive manner with the calculated intention of determining the disputes on its full merits and accordingly cites with approval the finging in Essanji & Another vs. Solanki [1968] EA 218 to the effect that:- “The administration of justice should normally require that the substance of all disputes should be investigated and decided on their merits and that error and lapses should not necessarily debar a litigant from the pursuit of his right”

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