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TRANSOUTH CONVEYORS LIMITED v. KENYA REVENUE AUTHORITY & ANOTHER

(2007) JELR 96371 (CA)

Court of Appeal  •  Civ Appli 37 of 2007  •  12 Mar 2007  •  Kenya

Coram
Riaga Samuel Cornelius Omolo, Philip Nyamu Waki, John walter Onyango Otieno

Judgement

RULING OF THE COURT

The seasonal sugar-wars are here with us again! Happily this may be the last season as we are told the importation of duty free sugar from the COMESA region expires at the end of February, 2008 by dint of Legal Notice No. 12/04.

The matter now before us is a notice of motion filed by M/S. Transouth Conveyors Ltd (Transouth) under rule 5(2) (b) of the rules of this Court seeking three orders, namely: -

“1. Pending the lodging, hearing and determination of the intended Appeal, there be a Stay of Execution of such part of the Order of the Hon. Mr. Justice Emukule made on 21st February, 2007 directing that the grant of leave shall not operate as a Stay.

2. Consequently, this Honourable court do order that the grant of leave in the NRB H.C.MISC. APPLICATION NO. 120 OF 2007 do operate as a Stay of the decision of the 1st Respondent contained in its advertisement in the Standard Newspaper of 2nd February, 2007 and the Kenya Times and Daily Nation Newspapers of 6th February, 2…

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