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LARSEN & TOUBRO LIMITED v COMMISSIONER OF DOMESTIC TAXES [2012] KEHC 2146 (KLR)

[2012] KEHC 2146 (KLR) High Court of Kenya
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Court
High Court of Kenya
Case number
2146
Citation
[2012] KEHC 2146 (KLR)
Decided
28 September 2012
AI Summary Beta Machine-generated — may contain errors. Not legal advice.
TypeJudicial ReviewPostureApplication for Certiorari and MandamusCoramH. P. G. Waweru, Asike-Makhandia
Holding

The order directing the leave to operate as a stay is amendable to review

Facts

Larson & Toebro Limited applied for judicial review of an agency notice and decision by the Commissioner of Domestic Taxes, seeking to quash the notice and decision and prohibit the Commissioner from claiming the withheld taxes.

Issues

  1. Whether the leave to apply for judicial review can be challenged
  2. Whether the order directing the leave to operate as a stay is amendable to review

Reasoning

The order is discretionary and made to meet the ends of justice. A succeeding judge can review the direction as it deems fit in the interests of justice.

Outcome

The preliminary objection is overruled with costs, and the notice of motion for variation of the stay order shall proceed to hearing.

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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