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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

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 Appeal.

2. THAT the costs of and incidental to this application do abide the result of the said Appeal.

[2] The Application is premised on several grounds and the supporting Affidavit of Maureen Agutu sworn on 2nd August, 2019.

[3] The Application is opposed by the Respondent through a Replying Affidavit sworn by Mital Shah, the Director of the Respondent, on 22nd August, 2019.

B. BACKGROUND

i. Proceedings at the High Court

[4] At the High Court, the Respondent filed Misc. Appl. No. 59 of 2013 to challenge the Applicant’s decision, dated 2nd October, 2009, to…

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