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Highway Furniture Mart Limited v. Commissioner of Valued Added Tax & Republic

(2015) JELR 105462 (CA)

Court of Appeal  •  Civil Appeal 251 of 2008  •  3 Jul 2015  •  Kenya

Hannah Magondi Okwengu, Philomena Mbete Mwilu, James Otieno Odek



[1] Highway Furniture Mart, the appellant herein is aggrieved by the judgment of the High Court (Wendoh, J), delivered on 19th of October, 2006 dismissing its application for orders of certiorari and prohibition under Order 53 of the former edition of the Civil Procedure Rules (now repealed). In effect, the application sought to quash a demand and/or assessment made by the Commissioner of Value Added Tax (herein the respondent), for Ksh. 19,372,167/= from the appellant, and prohibiting the respondent from attaching the appellant’s assets or in any way enforcing the assessment.

[2] The appellant’s motion was supported by a statutory statement and a verifying affidavit. The facts upon which the motion is anchored is that the appellant used to carry on retail hardware trade and was also a contractor but ceased these businesses in the year 1984. From this time the appellant carried out income generating activities which were not VAT designated. These were sale of coffe…

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