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Kenya Revenue Authority v. Habimana Sued Hemed & Attorney General

(2015) JELR 99932 (CA)

Court of Appeal  •  Civil Appeal 34 of 2008  •  31 Jul 2015  •  Kenya

Coram
Wanjiru Karanja, Festus Azangalala, Philomena Mbete Mwilu

Judgement

JUDGMENT OF THE COURT

1. Introduction

The Kenya Revenue Authority (the appellant) is a statutory body established as a body corporate under the Kenya Revenue Authority Act, Cap 469 of the Laws of Kenya, with perpetual succession, a common seal and is capable of suing and being sued.

Habimana Sued Hemed (1st respondent) has described himself in his pleadings as a person residing and conducting business “at Nairobi and outside of the Republic of Kenya”. From his testimony in Court, it transpired that he was a Rwandese national engaged in the transport business and used to transport goods across the boarders from Mombasa to Kigali, Congo, Uganda, Tanzania, and other great lakes landlocked countries.

The 2nd Respondent, on the other hand, is the Honourable Attorney General of the Republic of Kenya, and is also a member of the Board of directors which is the governing body of the appellant established under Section 6 of the Kenya Revenue Authority Act (cap 469 Laws of Kenya).

2. Background and …

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