JUDGMENT OF THE COURT
On 10th June, 2016, the High Court of Kenya at Nairobi (G.V. Odunga, J) separately, delivered judgments in three inter-related Judicial Review Misc.
Application Numbers 458/2013, Republic versus Kenya Revenue Authority,Exparte, Cooper K. Brands Limited, Judicial Review Misc. Application number 460 of 2013, Republic versus Kenya Revenue Authority, Exparte Universal Corporation Limited and lastly, Judicial Review (JR) Misc. Application Number 478 of 2014, Republic versus Kenya Revenue Authority, Exparte Cosmos Limited. The separate judgments gave rise to Civil Appeal Numbers 382 of 2017, Kenya Revenue Authority versus Cosmos Limited, lodged on 15th November, 2017, 383 of 201, Kenya Revenue Authority versus Cooper (K) Brand Limited also lodged on the same date of 15th November, 2017 and lastly, Civil Appeal Number 150 of 2018, Kenya Revenue Authority versus Universal Corporation Limited, lodged on 8th June, 2018.
On 4th March, 2019, an order endorsed in Civil Appeal nu…