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