COMMISSIONER GENERAL, KENYA REVENUE AUTHORITY THROUGH REPUBLIC V. SILVANO ONEMA & OWAKI T/A MARENGA FILLING STATION

JUDGMENT OF THE COURT

Silvano Anema Owaki t/a Marenga Filling Station (hereinafter called the applicant), on March 15, 1999 applied to the superior court for leave to make an application for orders of certiorari and mandamus. The order of certiorari was to remove into the superior court and quash seizure notice No. 022233 issued on January 15, 1999 by the Kenya Revenue Authority under section 200 of the Customs and Excise Act (CAP. 472) (hereinafter called the Act).

The order of mandamus was to compel the Commissioner General Kenya Revenue Authority and those claiming through him to remove custom seals placed on the applicant's fuel pumps and underground tank inlets and outlets situated at Marenga Beach. The application also prayed for the grant of leave to operate as a stay of the said seizure notice, until the determination of the application for the said orders of certiorari and mandamus.

The application for leave was grounded on the matters set out in the statement accompanying the a…