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MJENGO LIMITED V. COMMISSIONER OF DOMESTIC

(2014) JELR 99037 (CA)

Court of Appeal  •  Civil Application 88 of 2014  •  27 Jun 2014  •  Kenya

Coram
Agnes Kalekye Murgor JA

Judgement

RULING

On the 30th April 2014, I declined to certify this matter as urgent having been unable ascertain the necessity of a certificate of urgency.

The matter before me relates to a judgment and decree of Musinga J, (as he then was) delivered on 25th January 2013, wherein the High Court upheld the finding of the Local Committee.

Briefly the respondent carried out an audit of the applicant’s business where it established that the applicant was engaged in the business of importing and packaging rice for sale. During the audit it was found that the applicant had claimed an industrial building allowance for which it was not entitled as the applicant was not carrying on the business of a manufacturer.

Subsequently, the respondent raised Tax Assessment No. 0305200600073 in respect of financial year 2006 of an amount of Kshs.2,761,932/-. The applicant being dissatisfied with the assessment filed a memorandum of appeal to the Local Committee claimed that it (the applicant) had erred in claiming in…

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