ICEA Lion Life Assurance Company Limited v Commissioner of Domestic Taxes (Appeal 82 of 2017) [2021] KETAT 33 (KLR) (16 July 2021) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 33
- Citation
- [2021] KETAT 33 (KLR)
- Decided
- 16 July 2021
Patrick Chege should recuse himself for having issued the Objection Decision under consideration in this Appeal.
Facts
The Respondent, ICEA Lion Life Assurance Company Limited, sold a property to Jomo Kenyatta University of Agriculture and Technology. The Commissioner of Domestic Taxes issued a Capital Gains Tax assessment, which the Respondent objected to. The Respondent then filed an appeal, and the matter came up for hearing.
Issues
- Whether Patrick Chege, the Respondent's representative who issued the Objection Decision, should recuse himself due to a conflict of interest.
Reasoning
The Tribunal found that Patrick Chege, who issued the Objection Decision, had a conflict of interest due to his intimate knowledge of the information leading to the decision. The principle of natural justice and the case of R v Sussex Justices established that a person cannot be a judge in their own cause.
Outcome
Patrick Chege was ordered to recuse himself.
Orders
- Patrick Chege was ordered to recuse himself from the appeal.
Authorities cited
Cases cited (2)
- R v Sussex Justices, ex parte McCarthy (1924) 1 KB 256, 1923 All ER Rep 233
- Riley Falcon Security Services Limited -vs- Samuel Mcclad Onyango and 5 others (2017) High Court Case No. 2 of 2017 at Kisumu
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