David Kamau Ngure v Commissioner for Domestic Taxes & another [2021] KEHC 12987 (KLR)
- Court
- High Court of Kenya
- Case number
- 12987
- Citation
- [2021] KEHC 12987 (KLR)
- Decided
- 21 May 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax DisputePostureAppeal from a decision of the Commissioner for Domestic TaxesCoramF. TUIYOTT
Holding
The Plaintiff has not made out a prima facie case with probability of success and the Notice of Motion is dismissed with costs.
Facts
The Plaintiff, David Kamau Ngure, was employed by the 1st Defendant, Total Kenya PLC, as a 'Young Dealer' to manage and run a service station known as Likoni Road Service Station. The station was operated under a Marketing License Agreement (MLA) signed by Ngure and Total Kenya PLC.
Issues
- Whether the 1st Defendant is responsible for the alleged infraction of using Ngure's Tax PIN Number and related email
- Whether Ngure has made out a prima facie case with probability of success
Reasoning
The Plaintiff failed to provide evidence of the infraction and the onus was on him to prove the 1st Defendant's responsibility. The evidence presented did not support the Plaintiff's claims.
Outcome
Dismissed with costs
Orders
- Interim injunctive order to restrain the 1st Defendant from holding out as proprietors of Dasken Enterprises
- Interim injunctive order to restrain the 1st Defendant from using the Plaintiff's KRA PIN Number and email address
- Order directing the 1st Defendant to surrender credentials and password to the Plaintiff's email address
- Order directing the 2nd Defendant to render an account of unpaid tax obligations
Remedies
- Costs
Authorities cited
Cases cited (1)
- Kenya Breweries Limited and Another v Washington Okeyo NRB CA Civil Appeal No. 332 of 2000 [2002] eKLR
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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