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Timothy Njoya v. Attorney General & Kenya Revenue Authority

(2017) JELR 94934 (CA)

Court of Appeal  •  Civil Appeal 112 of 2015  •  29 Sep 2017  •  Kenya

Coram
Philip Nyamu Waki, Roselyn Naliaka Nambuye, Patrick Omwenga Kiage

Judgement

JUDGMENT OF THE COURT

This appeal emanates from a decision of the Constitutional and Human Rights Division of the High Court dismissing the appellant?s petition on the basis that the petitioner failed to satisfy the conditions for relief set under Article 35 (1) (b) of the Constitution. By that petition dated 20.01.14 the appellant had challenged the constitutionality of Section 125 of the Income Tax Act which he contended contradicted the said Article.

The appellant claimed that the 2nd respondent (KRA) failed to collect taxes owing from the Members of Parliament pursuant to Section 5(1) of the Kenya Revenue Act, whereas Articles 201, 209 and 210 of the Constitution prohibits any person from exemption from paying taxes and it was so held in High Court Petition No. 137 of 2011 by Warsame, J (as he then was). The appellant sought information on whether the said members of Parliament were paying income tax.

The petition therefore sought the following orders;

  • A declaration that Section 125 o…

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