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Kapa Oil Refineries Limited v. Kenya Revenue Authority,Commissioner of Income Tax,Commissioner of Value Added Tax & Commissioner of Domestic Taxes

(2019) JELR 100250 (CA)

Court of Appeal  •  Civil Appeal 305 of 2012  •  11 Oct 2019  •  Kenya

Philip Nyamu Waki, Martha Karambu Koome, Roselyn Naliaka Nambuye



The appeal arises from the Judgment of the High Court of Kenya at Nairobi (R.V.Wendoh, J.) Dated 2nd September, 2011 in HCJR Misc. Application 283 of 2009.

The background to the appeal is that the appellant filed JR proceedings against the Respondents vide a Notice of Motion dated 14th May, 2009, essentially premised on section 8(2) of the Law Reform Act Cap 26 laws of Kenya and Order LIII Rule 3(1) of the Civil Procedure Rules (CPR). Three of the JR remedies sought orders of certiorari to quash: the decision of the respondents converting the discounts granted to Gourock Ropes and Canvas (Z) Limited (Gourock) into a commission or agency fee paid to Kinsum Industries Limited (Kinsum) and subjecting them to Income, withholding and VAT Taxes; the decision of the respondents made in or about January 2009 issuing assessments on Income tax (IT), pay as you earn (PAYE), Value Added (VAT) and withholding taxes (WT) against the appellant for the total sum of Kshs. 116,770,5…

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