PJ Kakad Advocates LLP v National Bank of Kenya Limited & another (Environment and Land Judicial Review Case 16 of 2017) [2025] KEELC 5978 (KLR) (4 September 2025) (Ruling)

Summary at a glance

Facts

The applicant PJ Kakad Advocates LLP filed a motion seeking to attach funds held by the National Bank of Kenya in accounts belonging to the respondent, the National Land Commission, due to a tax decree issued in favor of the applicant.

Issues

• Whether there is a valid judgment against the respondent.
• Whether there has been failure by the respondent to satisfy the claim.
• Whether there is a bar to the issuance of garnishee order absolute.
• Whether there is any other mode of execution against the respondent.
• Justice and fairness in the matter.

Reasoning

The court found that the respondent owed the applicant Kshs. 2,043,555 and that the funds were held in trust for citizens and were not available for other purposes. The court held that the respondent cannot evade responsibility by claiming the funds are not its own.

Outcome

The court granted the application.

Orders

• The National Bank of Kenya to attach funds held in accounts belonging to the respondent, the National Land Commission, to satisfy the tax decree.

Remedies

• Attachment of funds held by the National Bank of Kenya in accounts belonging to the respondent, the National Land Commission, to satisfy the tax decree.

Authorities cited