REPUBLIC V. COMMISSIONER FOR INVESTIGATION & ENFORCEMENT

JUDGMENT OF THE COURT

This appeal arises from the judgment and decree of the High Court of Kenya at Nairobi (Odunga, J.) dated 7th February 2014, dismissing an application for orders of certiorari and prohibition by Wananchi Group Kenya Ltd as the ex parte applicant. For convenience, in this appeal we shall refer to Wananchi Group Kenya Ltd as the appellant. In the application before the High Court the applicant challenged an Agency Notice issued by the respondent, the Commissioner for Investigation and Enforcement, demanding the respondent’s bankers, Commercial Bank of Kenya, to pay the sum of Kshs. 124,866,992.80 as tax due from the appellant. It contended that the appellant was in breach of tax remission granted to it by the Minister for Finance (the Minister). In dismissing the application, the learned judge held that under the Value Added Tax Act (the Act), the respondent had the responsibility of ascertaining whether the appellant had fully complied with the conditions under whic…