Republic v Kenya Revenue Authority Ex-Parte Funan Construction Limited [2016] KEHC 6730 (KLR)
- Court
- High Court of Kenya
- Case number
- 6730
- Citation
- [2016] KEHC 6730 (KLR)
- Decided
- 1 March 2016
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeJudicial ReviewPostureEx parte application for judicial reviewCoramGithua, Majanja
Holding
The application is dismissed as the authority's decision was not in excess of jurisdiction and the decision making process was fair.
Facts
Funan Construction Limited seeks to reopen an assessment made by Kenya Revenue Authority, challenging the authority's decision and demand.
Issues
- Jurisdiction of the authority
- Decision making process
- Nature of judicial review
Reasoning
The court held that judicial review is concerned with the decision making process rather than the merits of the decision, and that the authority acted within its jurisdiction and followed the rules of natural justice.
Outcome
Dismissed
Authorities cited
Cases cited (4)
- Republic vs. Kenya National Examinations Council ex parte Gathenji & Others Civil Appeal No. 266 of 1996
- Republic vs. Kenya Revenue Authority Ex parte Yaya Towers Limited [2008] eKLR
- Municipal Council of Mombasa vs. Republic & Umoja Consultants Ltd Civil Appeal No. 185 of 2001
- Coastal Bottlers –vs- The commissioner of Domestic Taxes (H.C.Misc.Civil Application No. 1756 of 2005)
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.
Loading judgment…