Raymond Olendo t/a Ogejo, Olendo & Company Advocates v Commissioner of Investigations & Enforcement [2021] KEHC 8811 (KLR)
- Court
- High Court of Kenya
- Case number
- 8811
- Citation
- [2021] KEHC 8811 (KLR)
- Decided
- 4 March 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeIncome Tax AppealPostureApplication for stay of execution pending appealCoramA. MABEYA, FCI Arb
Holding
The application is allowed on condition that the applicant deposits Kshs. 3,000,000 as security for the stay
Facts
The applicant, Raymond Olendo, sought a stay of execution of the Tax Appeal Tribunal's ruling, claiming substantial loss and the respondent's inability to enforce the collection of taxes.
Issues
- Whether the applicant will suffer substantial loss if the stay is not granted
- Whether the respondent will suffer real prejudice if the stay is granted
- Whether the applicant has offered sufficient security for the stay
Reasoning
The court considered the substantial loss the applicant would suffer and the respondent's right to enforce the collection of taxes. The applicant was ordered to pay Kshs. 3,000,000 as security.
Outcome
Application allowed
Orders
- The applicant is ordered to deposit Kshs. 3,000,000 as security for the stay within 30 days of delivery of this ruling
- The applicant is ordered to lodge and pursue the appeal within 120 days of today's date
Authorities cited
Legislation (5)
- Civil Procedure Act
- Tax Procedure Act
- High Court of Kenya (Organization and Administration) Rules 2016
- Tax Appeals Tribunal (Appeals to the High Court) Rules 2015
- Civil Procedure Rules 2010
Cases cited (1)
- Housing Finance Company of Kenya v Sharok Kher Mohamed Ali Hirji & another [2015] 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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