Commissioner General, Kenya Revenue Authority through Republic v Silvano Onema Owaki t/a Marenga Filling Station [2001] KECA 34 (KLR)
- Court
- Court of Appeal
- Case number
- 34
- Citation
- [2001] KECA 34 (KLR)
- Decided
- 21 December 2001
AI Summary
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TypeCivil AppealPostureAppeal from the High Court rulingCoramR. S. OMOLO, A. A. LAKHA, M. Ole KEIWUA
Holding
The appeal is allowed with costs, and the order of the superior court dated August 18, 1999 is hereby set aside.
Facts
The applicant applied for leave to make an application for orders of certiorari and mandamus against a seizure notice issued by the Kenya Revenue Authority. The applicant alleged that the seizure was malicious and without his being given an opportunity to be heard.
Issues
- Whether the superior court had jurisdiction to hear the application for judicial review
- Whether the applicant was denied justice due to the lack of an affidavit detailing the procedure used to detect the offence committed
Reasoning
The court found that the application for leave was not properly grounded and that the superior court had not availed an affidavit detailing the procedure used to detect the offence committed. The court concluded that the denial of justice was due to the lack of an affidavit.
Outcome
Appeal allowed
Orders
- The order of the superior court dated August 18, 1999 is hereby set aside with costs to the appellant
Authorities cited
Legislation (2)
- Customs and Excise Act (CAP. 472)
- Civil Procedure Rules
Cases cited (2)
- R. v. Wandsworth JJ., ex p. Read [1942] 1 K. B. 281
- Supreme Court Practice 1976 Vol. 1 at paragraph 53/1/7
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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