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Shelly Beach Hotel & Kensington International Limited v. Kenya Revenue Authority

(2020) JELR 93562 (CA)

Court of Appeal  •  Civil Application 91 of 2019  •  3 Apr 2020  •  Kenya

Coram
Stephen Gatembu Kairu

Judgement

IN THE COURT OF APPEAL

AT MOMBASA

(CORAM: GATEMBU, J.A (IN CHAMBERS)

CIVIL APPLICATION NO. 91 OF 2019

BETWEEN

SHELLY BEACH HOTEL..............................................1ST APPLICANT

KENSINGTON INTERNATIONAL LIMITED .........2ND APPLICANT

AND

KENYA REVENUE AUTHORITY................................ RESPONDENT

(Being an application for extension of time to file and serve a memorandum and record of appeal from the judgment of the High Court of Kenya at Mombasa (P.J. Otieno, J.) dated 24th January, 2019

in

HCCC No. 306 of 2001)

************

RULING

1. Aggrieved by the whole judgement of the High Court in Mombasa H.C.C. No. 306 of 2001 delivered on 24 January 2019, the applicants intend to challenge it on appeal to this Court. By their application dated 8 October 2019, principally under Rule 4 of the Court of Appeal Rules, they seek leave to appeal out of time against that judgment. Their suit against the respondent was for loss of income; value of trucks; expenses and aggravated damages arising fro…

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