Republic v Kenya Revenue Authority & Another Ex-Parte Marshalls (East Africa) Limited [2014] KEHC 8000 (KLR)
- Court
- High Court of Kenya
- Case number
- 8000
- Citation
- [2014] KEHC 8000 (KLR)
- Decided
- 24 June 2014
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeJudicial ReviewPostureApplication for Certiorari, Mandamus, ProhibitionCoramW. KORIR
Holding
The application is dismissed with costs, as the respondents acted lawfully and in compliance with principles of natural justice.
Facts
The Kenya Revenue Authority (KRA) and the Commissioner of Domestic Taxes issued agency notices to two banks requiring the Applicant to pay Kshs.12,110,036/= in tax. The Applicant disputed the amount and sought to quash the notices.
Issues
- Fair treatment by the respondents
- Disclosure of full facts
Reasoning
The court found that the respondents acted lawfully and in compliance with principles of natural justice, and the Applicant's claim for judicial review remedies is unfounded.
Outcome
Application dismissed
Orders
- Costs to the respondents
Authorities cited
Legislation (1)
- Income Tax Act, Cap 470
Cases cited (2)
- Bahaduril Ibrahim Shamji v. Al Noor Jamal & 2 Others [1998] eKLR
- The King v. The General Commissioners for the Purposes of Income Tax Acts for the District of Kensington: Ex parte Princess Edmond de Polignac [1917] All E.R. 486
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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