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Total Kenya Limited v. Kenya Revenue Authority

(2013) JELR 96609 (CA)

Court of Appeal  •  Civil Application 135 of 2012 (UR 101/2012)  •  26 Jul 2013  •  Kenya

Coram
Wanjiru Karanja, William Ouko, Patrick Omwenga Kiage

Judgement

RULING OF THE COURT

The applicant’s motion for orders of certiorari and prohibition having been disallowed by the High Court and a subsequent temporary order of stay having lapsed, now brings the instant amended motion dated 17th May 2012 to this Court pursuant to Rules 5 (2) (b), 42 and 47 (1) (2) and (3) of the Court of Appeal Rules for orders that;-

“.....there be an order of stay of execution and/or order for maintenance of status quo ante stopping the respondent from demanding, collecting and/or enforcing payment of the duty the subject of this appeal or any part thereof or imposing any sanction in respect thereof on the applicant until the hearing and determination of the intended appeal herein.

The judicial review application that was dismissed had sought, first, to quash, by an order of certiorari the respondent’s decision to recover Kshs. 23,407,724 from the applicant, being customs and excise duty amounting to Kshs. 3,353,181 plus penalties and interest, and secondly that the r…

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