RULING OF THE COURT
On 10th June, 2016, G.V. Odunga J, delivered a Judgment in Constitutional and Judicial Review Division in Misc. Application No. 458 of 2013 that gave rise to three appeals namely; Civil Appeal No. 382 of 2017 Kenya Revenue Authority versus Cosmos Limited; No. 383 of 2017 Kenya Revenue Authority versus Cooper (K) Brands Limited; and lastly, Kenya Revenue Authority versus Universal Corporation Limited.
On 4th March, 2019 an order endorsed in Civil Appeal Number 382 of 2017 directed that since the three appeals are interrelated they should be listed for hearing on the same date and by the same bench. Following the above directions of the court, the three appeals were accordingly listed for hearing before the same bench on 9th July, 2019.
When called out for hearing, learned counsel for the respective parties brought to our attention the pendence of interlocutory applications in appeal Numbers 382 of 2017 and 383 of 2017. The parties agreed by consent that the hearing of …