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Mastermind Tobacco (K) Ltd v. Commissioner of Domestic Taxes, Commissioner of Customs & Excise & Kenya Revenue Authority

(2017) JELR 99211 (CA)

Court of Appeal  •  Civil Appeal 44 of 2013  •  6 Oct 2017  •  Kenya

Coram
Philip Nyamu Waki, Daniel Kiio Musinga, Kathurima M'inoti

Judgement

JUDGMENT OF THE COURT

The central issue in this appeal is whether for the year 2007/2008, the 3rd respondent, the Commissioner of Domestic Taxes, erroneously and unlawfully calculated the excise duty payable on the brand of cigarettes known as Supermatch, manufactured by the appellant, Mastermind Tobacco (K) Ltd. Before the High Court, the appellant contended that for the period in dispute, the 3rd respondent should have calculated the rate of excise duty on the said brand of cigarettes under Category B of the Fifth Schedule of the Customs and Excise Act, Cap 472 (the Act) instead of Category C. It maintained that the changes introduced to the Act by the Finance Act in 2008 created great ambiguity and uncertainty, the benefit of which should be given to it as a taxpayer. Accordingly the appellant applied for an order of certiorari to quash both the respondents’ excise duty assessment based on Category C, and an agency notice by which the respondents appointed the appellant’s bankers ag…

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