BARCLAYS BANK OF KENYA V. COMMISSIONER OF DOMESTIC TAXES (LARGE TAXPAYERS OFFICE)

RULING

Background

1. By a notice of motion dated 10th November, 2020, Barclays Bank of Kenya Limited (Now Absa Bank Kenya PLC) (the applicant) seeks:

   a. That this Court be pleased to certify that the applicant’s intended appeal against the judgment of this Court sitting in Nairobi in Nairobi Civil Appeal No. 195 of 2017 between Commissioner of Domestic Taxes (Large Taxpayers Office) V Barclays Bank of Kenya Limited raises matters of general public importance and that there has been a grave miscarriage of justice and grant the applicant leave to appeal to the Supreme Court of Kenya, against the whole of the said judgment.

   b. That the costs of and incidental to this application be costs in the intended appeal.

2. The application is expressed to be brought under the provisions of Article 163 (4) (b) of the Constitution of Kenya, 2010, Section 3A & 3B of the Appellate Jurisdiction Act Cap 9 of the Laws of Kenya, Section 15,16 of the Supreme Court Act, 2012, Rule 33(1) of the Supreme Cou…