IN THE COURT OF APPEAL
AT NAIROBI
(Coram: Sir James Wicks CJ, Wambuzi and Law JJ A)
CIVIL APPEALS NOS 15 AND 16 OF 1978
COMMISSIONER OF LANDS...............................APPELLANT
AND
ESSAJI JIWAJI....................................................RESPONDENT
PUBLIC TRUSTEE..............................................RESPONDENT
JUDGMENT
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…