Shah & 4 others v Kenya Revenue Authority (Petition E458 of 2022) [2025] KEHC 855 (KLR) (Constitutional and Human Rights) (4 February 2025) (Judgment)
- Court
- High Court of Kenya
- Case number
- 855
- Citation
- [2025] KEHC 855 (KLR)
- Decided
- 4 February 2025
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeConstitutional and Human Rights PetitionPosturePetitioners seek a declaration and orders against the RespondentCoramL N MUGAMBI
Holding
Petitioners' Petition is dismissed as there is no merit in it
Facts
Petitioners claim the Respondent violated Articles 35 and 47 of the Constitution by not providing requested information and issuing Agency Notices and Departure Prohibition Orders.
Issues
- Petitioners' entitlement to the information sought
- Lawfulness of Agency Notices
- Lawfulness of Departure Prohibition Orders
- Petitioners' entitlement to relief
Reasoning
The Court found that the Petitioners were not entitled to the requested information as the Respondent had a justifiable reason for issuing the Departure Prohibition Order to prevent tax evasion.
Outcome
Petition dismissed
Authorities cited
Legislation (2)
- Access to Information Act No.31 of 2016
- Tax Procedures Act
Cases cited (2)
- Mue & another v Chairperson of Independent Electoral and Boundaries Commission & 3 others (Presidential Election Petition 4 of 2017)
- Muchiri v Eldoret Hospital Limited
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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