JUDGMENT OF THE COURT
The appellant, Kenya Revenue Authority (KRA), the respondent in the court below sought to recover a sum of Kshs 378,016,680 (inclusive of interest and penalties) being an amount of unpaid taxes by the Export Trading Company Limited (the respondent herein and the then petitioner). The appellant’s move to recover the said sum was challenged by the respondent which filed a Constitutional Petition that was heard and determined in its favour by Okwany, J. In her conclusion the learned judge made the following orders:
(a) A declaration that the demand of taxes by the Respondent constitutes an infringement of the Petitioner’s right under Article 40 and 47 of the Constitution.
(b) An order of certiorari to bring to this court and quash the decision to demand and the demand contained in the Respondent’s letter dated 27th February, 2013.
(c) A permanent injunction restraining the Respondent whether by itself, its officers, employees and /or agents from commencing, instituting …