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David Kimani & 9 others v Geothermal Development Company Limited [2014] KEELRC 614 (KLR)

[2014] KEELRC 614 (KLR) Employment & Labour Relations Court
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Court
Employment & Labour Relations Court
Case number
614
Citation
[2014] KEELRC 614 (KLR)
Decided
28 February 2014
Beta Machine-generated summary. Automatically produced by AI from the judgment text — it may be incomplete or inaccurate. Always verify against the full judgment below. Not legal advice.

Summary at a glance

TypeIndustrial CourtPostureApplication for review of an orderCoramBYRAM ONGAYA
The court finds that the monthly payments to the claimants, except claimants 1, 2, 5, and 6, were not subject to income tax and upholds the findings.

Facts

Claimants were paid by the respondent without explanation of deductions made from the judgment dues. Claimants argued that the deductions were for income tax, while the respondent argued that only claimants 1, 2, 5, and 6 were liable to pay income tax.

Issues

  • Whether the respondent illegally deducted taxes from the claimants
  • Whether the deductions were for income tax as claimed by the respondent

Reasoning

The court found that the claimants were not liable to pay taxes as their monthly incomes were below the minimum taxable income.

Outcome

Application for review dismissed with costs

Authorities cited

Legislation (3)
  • Employment Act, 2007
  • Income Tax Act
  • Civil Procedure Act
⚠ This summary is experimental and generated by a language model, not a lawyer. It can contain errors, omissions, or misinterpretations and must not be relied on for legal decisions. The authoritative source is the full judgment. Please confirm every point against the original before use.
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