Havi v Kenya Revenue Authority (Judicial Review Application E129 of 2023) [2024] KEHC 3006 (KLR) (Judicial Review) (25 March 2024) (Ruling)
- Court
- High Court of Kenya
- Case number
- 3006
- Citation
- [2024] KEHC 3006 (KLR)
- Decided
- 25 March 2024
Summary at a glance
TypeJudicial ReviewPostureApplication for leave to file a substantive motion for judicial review
The application is dismissed. The applicant's application for exemption from the obligation to exhaust the objection and appellate remedies is also dismissed. The respondent will have costs.
Facts
The applicant, Nelson Andayi Havi, is a tax payer registered under personal identification number A002xxxxxxK. On 28 August 2023, the respondent, Kenya Revenue Authority, demanded tax arrears from the applicant in the sum of Kshs 17,081,968.63. The applicant has been unable to operate his bank accounts due to the respondent's refusal to withdraw or revoke the agency notices.
Issues
- violation of right to fair administrative action
- contravention of Fair Administrative Action Act
Reasoning
The court emphasizes that judicial review is concerned with the decision-making process rather than the decision itself. The applicant's case is dismissed as he is not entitled to an exemption under the Fair Administrative Action Act due to the restrictions on his appeal procedure.
Outcome
Dismissed
Orders
- Exemption application dismissed
- Application for leave to file a substantive motion for judicial review dismissed
Authorities cited
⚠ This summary is experimental and generated by a language model, not a lawyer. It can contain errors, omissions, or misinterpretations and must not be relied on for legal decisions. The authoritative source is the full judgment. Please confirm every point against the original before use.
Loading judgment…