Pankaj Vrajlal Somaia & another v Kenya Revenue Authority & 2 others [2015] KEHC 4022 (KLR)

Facts

Two directors and shareholders of Metro Petroleum Limited filed applications seeking an injunction against the Kenya Revenue Authority and Leakey Auctioneers from proceeding with the threatened distress over the 2nd Plaintiff's property.

Issues

1. Whether the tax assessment is a valid claim against the 2nd Plaintiff Company.
2. Whether the purported proclamation and intended sale of the 2nd Plaintiff Company fuel products was done in good faith.
3. Whether the Plaintiffs have fulfilled the required threshold to be granted an injunction.
4. Whether the Plaintiffs have suffered any loss and/or prejudice if the orders sought are issued.

Reasoning

The court ruled that the Government Proceedings Act, Civil Procedure Act, Kenya Revenue Authority Act, and Income Tax Act do not allow for an injunction against the Government. The Plaintiffs' application for injunctive relief is pending the hearing and determination of the suit.

Outcome

Appeal dismissed

Authorities cited