Anthony Kariuki Mwai v National Transport & Safety Authority & 2 others [2020] KETAT 48 (KLR)
- Court
- Tax Appeals Tribunal
- Case number
- 48
- Citation
- [2020] KETAT 48 (KLR)
- Decided
- 2 October 2020
The Tribunal finds that the Applicant has not exhausted the internal mechanisms set down by the law before making an application to file an appeal out of time and dismisses the Notice of Motion application.
Facts
The First Respondent issued directives to impound the Applicant's motor vehicle registration number KCD 336D on suspicion of fraudulent registration. The Applicant objected to the directives and filed a Notice of Motion application.
Issues
- Exhaustion of internal mechanisms before filing an appeal out of time.
- Prematurity of stay orders issued by the Tribunal.
Reasoning
The Tribunal ruled that the Applicant did not exhaust the internal dispute resolution mechanisms as required by Section 229 of the East African Community Customs Management Act 2004, and thus the application is unmerited.
Outcome
The Notice of Motion application dated 16th October 2019 and filed on 17th October 2019 has no merits and is hereby dismissed.
Orders
- The Notice of Motion application dated 16th October 2019 and filed on 17th October 2019 has no merits and is hereby dismissed.
- Each party to bear its costs.
Authorities cited
Legislation (2)
- East African Community Customs Management Act 2004
- Tax Appeals Tribunal Act
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