UDV Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 669 of 2022) [2023] KETAT 607 (KLR) (29 June 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 607
- Citation
- [2023] KETAT 607 (KLR)
- Decided
- 29 June 2023
The Tribunal found that Legal Notice No. 217 of 2021 was not in force as of 19th November, 2021, when the High Court issued conservatory orders. Therefore, the Respondent's actions in implementing Legal Notice No. 217 were not in accordance with the law.
Facts
UDV Kenya Limited challenged the implementation and enforcement of Legal Notice No. 217 of 2021, which adjusted excise duty rates. The Respondent, the Commissioner of Domestic Taxes, issued an assessment of underpaid excise duty tax.
Issues
- Whether the orders issued by the High Court in the Consolidated Petition E024 of 2021 stayed the application, implementation, and enforcement of Legal Notice No. 217 of 2021.
- Whether the additional assessment of Excise Duty against the Appellant as per the objection decision of 28th April, 2022 was proper and lawful.
Reasoning
The Tribunal determined that the gazettement date of Legal Notice No. 217 of 2021 was not the effective date, and it could not have been in operation without approval by the National Assembly. The Tribunal found that Legal Notice No. 194 of 2020 was the applicable notice as of 19th November, 2021.
Outcome
The Tribunal dismissed the appeal and upheld the Respondent's assessment and decision.
Orders
- Dismiss the Appeal.
- Uphold the Respondent's assessment and decision dated 12th May, 2022.
- Award the Respondent the costs of the Appeal.
Authorities cited
Legislation (2)
- Excise Duty Act
- Kenya Revenue Authority Act
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