[2013] KEHC 6402 (KLR)

[2013] KEHC 6402 (KLR)

The court found that the petitioner has an undoubted right of appeal and that, in the interests of justice, it should be allowed to exercise this right. The existence of security in place was a key consideration. The court exercised its discretion to grant a temporary stay of collection of taxes for a limited period...

Source-derived case information.

Citation
[2013] KEHC 6402 (KLR)
Parties
Applicant: Bidco Oil Refineries Limited; Respondent: The Attorney General; Respondent: The Kenya Revenue Authority; Respondent: The Commissioner-General of the Kenya Revenue Authority; Respondent: The Commissioner of Customs and Excise
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Petition 177 of 2012
Procedural Posture
Constitutional Petition / Ruling on Stay Application
Outcome
Stay of collection of taxes granted for 21 days to allow filing of formal application in the Court of Appeal; costs to be borne by the petitioner.
Judges
DAS Majanja
Legal Topics
Right of Appeal, Stay of Execution, Tax Collection, Security for Costs
Source Language
en
Constitutional Law Tax Law Right of Appeal Stay of Execution Tax Collection Security for Costs

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Summary, issues, holding and outcome

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Parties

Bidco Oil Refineries Limited

Applicant

The Attorney General

Respondent

The Kenya Revenue Authority

Respondent

The Commissioner-General of the Kenya Revenue Authority

Respondent

The Commissioner of Customs and Excise

Respondent

Procedural Posture

Constitutional Petition / Ruling on Stay Application

Legal Issues

  1. 1 Whether the petitioner is entitled to a stay of collection of taxes pending appeal.
  2. 2 Whether the interests of justice require the grant of a stay to enable the petitioner to exercise its right of appeal.

Ratio Decidendi

The court found that the petitioner has an undoubted right of appeal and that, in the interests of justice, it should be allowed to exercise this right. The existence of security in place was a key consideration. The court exercised its discretion to grant a temporary stay of collection of taxes for a limited period of twenty-one days to enable the petitioner to file a formal application for stay in the Court of Appeal. The court further held that if no application is filed within the stipulated period, the stay would lapse automatically. Costs of the application were awarded to the respondents.

Court Disposition

Stay of collection of taxes granted for 21 days to allow filing of formal application in the Court of Appeal; costs to be borne by the petitioner.

Orders

  • There shall be a stay of collection of taxes on terms stated in the order issued on 19th June 2012 for a period of twenty one (21) days from the date hereof only for purposes of filing a formal application in the Court of Appeal.
  • In the event an application is not filed within the time limited, the orders of stay shall lapse without further orders of the Court.