PILI MANAGEMENT CONSULTANTS LTD V. COMMISSIONER OF INCOME TAX KENYA REVENUE AUTHORITY

JUDGMENT OF THE COURT

The appellant before the Court is PILI MANAGEMENT CONSULTANTS LIMITED; we shall hereinafter refer to it only as “Pili”. The respondent to Pili’s appeal is the COMMISSIONER OF INCOME TAX, THE KENYA RELVENUE AUTHORITY. We shall refer to the respondent as “the Commissioner”. On the 8^th June, 2006, the Commissioner, professing to be acting under and in accordance with the provisions of section 96 of the Income Tax Act, Chapter 470 of the Laws of Kenya (hereinafter, “The Act), issued a notice to City Bank, NA of P.O. Box No. 3071-00200, NAIROBI (hereinafter “the Bank”) and according to that notice the Commissioner:- “.............. hereby declare you to be agent of the above person and require you to pay me the sum of Kshs.50,000,000/=---------------- being – tax by the said person from any money which may, at any time within twelve months from the date of this notice be held by you for, or by you to the said person.

Subject to sufficiency of such moneys payment should…