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Kenya Revenue Authority v. Krish Commodities Limited

(2020) JELR 96972 (SC)

Supreme Court  •  Civil Application 23 of 2019  •  23 Jan 2020  •  Kenya

Coram
Jackton Boma Ojwang, Isaac Lenaola, Mohammed Khadhar Ibrahim, Smokin C Wanjala, Susanna Njoki Ndungu

Judgement

REPUBLIC OF KENYA

IN THE SUPREME COURT OF KENYA

AT NAIROBI

(Coram: Ibrahim, Ojwang, Wanjala, Njoki, Lenaola SCJJ)

CIVIL APPLICATION NO 23 OF 2019

BETWEEN

KENYA REVENUE AUTHORITY................................................................APPELLANT

AND

KRISH COMMODITIES LIMITED.........................................................RESPONDENT

(Being an application for extension of time to file an appeal out of time against the decision of the Court of Appeal

(Visram, Karanja, Koome JJA) sitting at Mombasa in Civil Appeal No. 67 of 2017 dated 27th June, 2018)

RULING

A. INTRODUCTION

[1] This is an application by way of a Notice of Motion dated 2nd August, 2019 brought under Articles 159 and 163(4)(a) of the Constitution of Kenya, Section 21(2) and 24 of the Supreme Court Act as well as, Rules 23 and 53 of the Supreme Court Rules 2012. The Applicant seeks the following specific orders:

1. THAT the Honourable Court be pleased to grant leave to extend the time limited for filing of the Petition of A…

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