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Transouth Conveyors Limited & Stuntwave Limited v. Kenya Revenue Authority, Kenya Sugar Board, Mat International Limited

(2008) JELR 94193 (CA)

Court of Appeal  •  Civil Appeal 89 & 92 of 2007  •  30 May 2008  •  Kenya

Coram
Philip Kiptoo Tunoi, Samuel Elikana Ondari Bosire, Joyce Adhiambo Aluoch

Judgement

JUDGMENT OF THE COURT

These two consolidated appeals are part of a series of matters which have come to this Court, in what was described by this court, in Aberdare Freight Services Ltd v. Kenya Revenue Authority Civil Appeal No. 263 of 2004, and Kenya Sugar Board v. Transouth Conveyors Ltd, Civil Application NAI. 101 of 2005 (UR) as the “sugar wars”.

The first appeal to wit Civil Appeal No. 89 of 2007, is by Transouth Conveyors Ltd, which we shall hereafter refer to as the 1st appellant. There are two respondents, Kenya Revenue Authority (1st respondent) and Kenya Sugar Board (the 2nd respondent). MAT International Limited, was named as interested party, but in the course of hearing the appeal we did not appreciate why it sought to be heard considering that no orders adverse to it were made in the order appealed against. So we declined to hear it.

The second appeal was assigned No. 92 of 2007, and is by Stuntwave Limited, and the 1st and 2nd respondents, above, are also the respondents …

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