RULING OF THE COURT
1. Kenya Revenue Authority (applicant) sought an order by way of a notice of motion dated 8th June, 2018 staying the entire judgment and orders of the High Court rendered on 16th May, 2018 by Odunga J., pending the hearing and determination of an intended appeal. The orders that aggrieved the applicant prompting it to file a Notice of Appeal on 18th May, 2018 followed by the instant application are in the following terms:-
“I declare that sections 44(1) and (2), 60(1) and (3) and 59(4) of the Tax Procedures Act, 2015 are unconstitutional and are invalid and are accordingly null and void.
1. The Petitioner is entitled to damages for violation of his right to dignity and I assess the same in the sum of Kshs.2,000,000.00.
2. I also award the costs of this Petition to the Petitioner to be borne by the Respondent.
3. The Deputy Registrar of this Court is directed to serve a copy of this judgement on the office of the Attorney General for the necessary action”.
2. The grounds …