REPUBLIC v KENYA REVENUE AUTHORITY & another Ex-parte UNILEVER TEA KENYA LIMITED [2011] KEHC 2649 (KLR)
- Court
- High Court of Kenya
- Case number
- 2649
- Citation
- [2011] KEHC 2649 (KLR)
- Decided
- 6 June 2011
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeJudicial ReviewPostureApplication for an order of judicial review by way of prohibition, mandamus and certiorariCoramD. MUSINGA
Holding
The decisions of the respondents are amenable to judicial review proceedings and the applicant's orders are granted.
Facts
Unilever Tea Kenya Limited paid disputed Import Duties and Value Added Tax to an interested party, a licenced clearing agent of the Kenya Revenue Authority. The Kenya Revenue Authority demanded payment from the applicant, alleging the payment was fraudulent.
Issues
- Unfairness of the Kenya Revenue Authority's decision to demand payment from the applicant
- Unreasonableness of the Kenya Revenue Authority's intention to serve an agency notice on the applicant's bankers
Reasoning
The court finds the Kenya Revenue Authority's decision unfair and unreasonable, given the evidence of circumstances under which the fraud was perpetrated.
Outcome
The applicant's orders are granted.
Orders
- An order of judicial review by way of certiorari to remove to this court and quash the decision by the Kenya Revenue Authority to demand the disputed Import Duties and Value Added Tax from the applicant.
- An order of judicial review by way of prohibition to prohibit the Kenya Revenue Authority and the Commissioner General from issuing any agency notice and serving the same upon the applicant's bankers as agents of the applicant on account of the disputed payment of Import Duties.
- An order of judicial review by way of prohibition to prohibit the Kenya Revenue Authority and the Commissioner General from commencing, instituting or proceeding with any other enforcement actions against the applicant in relation to and/or on account of the disputed payment of Import Duties.
- An order of judicial review by way of mandamus to compel the Kenya Revenue Authority and the Commissioner General to investigate the conduct of the interested party as a licenced clearing agent of the Kenya Revenue Authority.
- An order of judicial review by way of mandamus to compel the Kenya Revenue Authority and the Commissioner General to collect the outstanding Import Duties, the penalties and interests from the interested party to whom reimbursement was made after the payment of the duties and taxes impugned by the Kenya Revenue Authority.
- An order for costs of this application
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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