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Matchmasters Limited v. Kenya Revenue Authority

(2019) JELR 99208 (CA)

Court of Appeal  •  Civil Appeal 237 of 2013  •  8 Mar 2019  •  Kenya

Coram
Alnashir Ramazanali Magan Visram, Philip Nyamu Waki, Stephen Gatembu Kairu

Judgement

JUDGMENT OF THE COURT

Introduction

1. This appeal stems from a judgment of the High Court at Nairobi (C. W. Githua, J) dated 7th May 2013 and delivered by Korir,J on 9th May 2013 dismissing the appellant’s application for judicial review dated 18th October 2007. In that application, the appellant had applied for: an order of certiorari to quash the decision of the respondent to recover tax allegedly due from the appellant in the amount of Kshs. 8,231,421.00; orders of prohibition to prohibit the respondent from taking steps to recover the said tax amount; and an order of mandamus to compel the respondent to refund any amounts already received or collected in respect thereof.

Background

2. The background, in brief, is that by Legal Notice No. EAC/08/2006 published in the East African Community Gazette, the Chairperson, Council of Ministers, an organ of the East African Community, notified that it had approved measures on customs duty rates on some items. One of the items affected by that n…

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