Republic v Kenya Revenue Authority & Another [2016] KEHC 2143 (KLR)
- Court
- High Court of Kenya
- Case number
- 2143
- Citation
- [2016] KEHC 2143 (KLR)
- Decided
- 17 November 2016
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeRevenue DisputePostureAppeal from a lower court decisionCoramM. J. ANYARA EMUKULE, MBS
Holding
The court declines to stay the implementation of the agency notices and directs the ex parte Applicant to comply with the relevant provisions of the Tax Procedures Act, 2015.
Facts
The ex parte Applicant, Elsek & Elsek(K) Ltd, sought judicial review against the Kenya Revenue Authority (KRA) for orders of certiorari and prohibition due to alleged breaches of the Income Tax Act.
Issues
- Compliance with Tax Procedures Act, 2015
- Stay of agency notices
Reasoning
Sections 89–91A of the Income Tax Act were repealed by the Tax Procedures Act 2015, making reference to them inappropriate. The court directs the ex parte Applicant to follow the procedures prescribed in the Tax Procedures Act.
Outcome
The ex parte Applicant's request for a stay of the agency notices is denied.
Orders
- The ex parte Applicant is directed to comply with the relevant provisions of the Tax Procedures Act, 2015.
- The ex parte Applicant is not granted a stay of the agency notices.
Authorities cited
Legislation (2)
- Income Tax Act
- Tax Procedures Act 2015
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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