Apex Refrigeration and Air Conditioning Limited v Commissioner Domestic Taxes (Tax Appeal 1382 of 2022) [2024] KETAT 39 (KLR) (26 January 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 39
- Citation
- [2024] KETAT 39 (KLR)
- Decided
- 26 January 2024
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TypeTax AppealPostureAppeal from a demand notice and agency noticeCoramROBERT M. MUTUMA, ELISHAH N. NJERU, BONIFACE K. TERER, MUTISO MAKAU, DR. WALTER ONGETI
Holding
The Tribunal finds the Respondent’s action of issuing the agency notice to the Appellant’s banker proper in law.
Facts
Apex Refrigeration and Air Conditioning Limited owed Kshs. 240,961.00 in tax arrears. The Commissioner Domestic Taxes issued a demand notice and an agency notice to the company's bank. The company appealed, arguing the notices were improper.
Issues
- Whether the Respondent’s Agency Notice dated 28th June 2022 is proper.
Reasoning
The Tribunal ruled that the Appellant did not object to the demand notice issued on 22nd February 2022, and thus the agency notice issued on 28th June 2022 was proper.
Outcome
The Appeal is dismissed, and the agency notice is upheld.
Orders
- The Appeal be and is hereby dismissed.
- The agency notice dated 28th June 2022 be and is hereby upheld.
- Each party to bear its own costs.
Authorities cited
Legislation (2)
- Tax Procedures Act
- Kenya Revenue Authority Act
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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