WANANCHI GROUP KENYA LIMITED V. COMMISSIONER FOR INVESTIGATIONS & ENFORCEMENT

RULING OF THE COURT

On 7^th February, 2014, the High Court, (Odunga, J.) dismissed with costs an application for judicial review by Wananchi Group Kenya Ltd (the applicant), in which it had sought, as against the Commissioner for Investigation and Enforcement (the respondent), two reliefs as follows:

1. An order of certiorari to quash a decision of the respondent’s dated 7^th February 2013 appointing the applicant’s bankers, Messrs. Commercial Bank of Africa, an agent for purposes of collecting from the respondent Kshs 124, 866,992.80 alleged to be due and payable tax;

2. An order of prohibition to stop the respondent from demanding from the applicant Value Added Tax on items in respect of which the applicant had received remission of tax from the Minister for Finance pursuant to section 23 of the Value Added Tax Act, Cap 476.

Aggrieved by the dismissal of the application, the applicant filed a Notice of Appeal on 11^th February, 2014 and followed it up with the Notice of Motion now before…