Heneken East Africa Company Limited v Commissioner of Investigations and Enforcement (Appeal 1575 of 2022) [2024] KETAT 613 (KLR) (22 March 2024) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 613
- Citation
- [2024] KETAT 613 (KLR)
- Decided
- 22 March 2024
AI Summary
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TypeTax AppealPostureApplication for leave to amend Memorandum of Appeal and Supplementary Statement of FactsCoramM EN WAFULA, M MAKAU, AK KIPROTICH, EN NJERU, E NG'ANG'A
Holding
The Tribunal grants the Appellant leave to amend its Memorandum of Appeal and Supplementary Statement of Facts.
Facts
The Appellant, Heneken East Africa Company Limited, sought leave to amend its Memorandum of Appeal and Supplementary Statement of Facts due to delays in obtaining bank statements and import data for tax assessments.
Issues
- Whether the delay in filing additional documents was reasonable and excusable.
- Whether the Appellant had sufficient grounds to amend its pleadings and file additional documents.
Reasoning
The Tribunal found the delay reasonable and excusable, considering the Appellant's explanation and the time taken.
Outcome
The Appellant is granted leave to amend its Memorandum of Appeal and Supplementary Statement of Facts.
Orders
- The Appellant to file and serve the Amended Memorandum of Appeal, Supplementary Statement of Facts and additional documents within 15 days of the date of delivery of this Ruling.
- The Respondent to file and serve a Supplementary Statement of Facts and additional documents within 15 days of being served by the Appellant.
Remedies
- Granting leave to amend pleadings and file additional documents.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal (Procedure) Rules 2015
- Constitution of Kenya, 2010
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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