Deputy Chief Justice Kalpana Rawal did not reveal any interest in any offshore company when she declared her assets on November 25, 2015.
Yesterday the International of Investigative Journalists released a treasure trove of internal documents from law firm Mossack Fonseca based in Panama.
The documents incriminate hundreds of rich individuals including President Vladimir Putin of Russia.
The Daily Nation today revealed that Justice Rawal was also a client of Mossack Fonseca through various real estate companies set up in the 1990s and 2000s. The family companies mainly dealt in UK property.
Rawal was a director of four companies including Rocklane, Forell Real Estate, Highworth Management Service and Ubique Services.
She resigned as a director of all four companies by 2007. However, shares in Rocklane and other companies were held by an unnamed bearer so it is not clear who is the ultimate beneficial owner.
Rawal's lawyer told the Nation that "the real estate business, primarily run by her sons in the UK, and has been and remains compliant with British and international law".
Rawal's assets declared to the JSC last year were:
1. Residence LR 209/8000 - Sh38,000,000
2. Personal jewelry - Sh4,500,000
3. Vehicle KBP 333V Mercedes Benz - Sh5,400,000
4. Vehicle KAH 333V BMW 318 - Sh3,000,000
5. Bank of Baroda account - Sh9,850,000
6. ABC account - Sh168,163
7. Bank of India account - Sh47,000
8. Fixed deposit - Sh39,000,000
Rawal added that her husband is retired and they have no liabilities.