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NAKUMATT HOLDINGS LIMITED V. COMMISSIONER OF VALUE ADDED TAX

(2011) JELR 105120 (CA)

Court of Appeal  •  Civil Appeal 200 of 2003  •  8 Apr 2011  •  Kenya

Coram
Samuel Elikana Ondari Bosire JA Alnashir Ramazanali Magan Visram JA Erastus Mwaniki Githinji JA

Judgement

JUDGMENT OF THE COURT

This is an appeal from the decision of the superior court given on 27th June 2003, in which Rimita J. declined to review his earlier decision given on 6th June, 2003 declining to grant leave to apply for an order of judicial review. In his decision of 6th June 2003, the learned Judge cited section 33 of the Value Added Tax Cap 476 (the Act), as denying the High Court jurisdiction to review decisions by the Commissioner of Value Added Tax by way of judicial review or otherwise. It later transpired that section 33, aforesaid, had, by the date of that decision, been repealed and replaced.

In the second decision, given on 27th June, 2003, the learned Judge was ruling on an application by Nakumatt Holdings Limited (the appellant), in which the appellant sought an order of review of the order of 6th June 2003. That application was expressed to be brought under Order XLIV of the Civil Procedure Rules. The only ground which was given for seeking review is that section 33 a…

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