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(1978) JELR 103104 (CA)

Court of Appeal  •  Civil Appeals Nos 15 and 16 of 1978  •  24 Oct 1978  •  Kenya

Eric John Ewen Law Sir James Wicks Samuel William Wako Wambuzi



Wambuzi JA In these two appeals (which we have consolidated) the Commissioner of Lands is the appellant. Both appeals are from an order of the High Court (Sheridan J) in its appellate jurisdiction under the Land Acquisition Act.

In each appeal, three questions were raised before the judge; they are (1) whether compulsory acquisition of land by the Government under the provisions of the Land Acquisition Act is subject to the Income Tax (Amendment) Act 1976; (2) whether the Commissioner of Lands is entitled to deduct 10 per cent withholding tax from the compensation payable for the compulsory acquisition of land; and (3) whether the compensation awarded is full and adequate compensation within the meaning of the Land Acquisition Act if 10 per cent of the amount is deducted by way of withholding tax.

Sheridan J answered all three questions in the negative; the first by implication, and the other two expressly. The appellant has brought the two appeals to this court against these ho…

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