[2014] KEHC 5258 (KLR)
The court found that there was no proper service on the Attorney General, as the return of service lacked an acknowledgement stamp. Additionally, the Kenya Revenue Authority, being an independent entity under section 3(2) of its Act, had not been served separately. These omissions could result in an unfair outcome...
Source-derived case information.
- Citation
- [2014] KEHC 5258 (KLR)
- Parties
- Appellant: George M. Ndirangu; Respondent: Kenya Revenue Authority; Respondent: Director of Pension
- Court
- High Court
- Court Station
- High Court at Nakuru
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Civil Application 355 of 2012
- Procedural Posture
- Miscellaneous Application / Directions Prior to Ruling
- Outcome
- Ruling suspended pending proper service.
- Judges
- DO Ohungo
- Legal Topics
- Service of Process, Proper Parties, Procedural Fairness
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
George M. Ndirangu
Appellant
Kenya Revenue Authority
Respondent
Director of Pension
Respondent
Procedural Posture
Miscellaneous Application / Directions Prior to Ruling
Legal Issues
- 1 Whether proper service was effected on the Attorney General and the 1st Respondent.
- 2 Whether the application can proceed without evidence of proper service.
- 3 Whether the 1st Respondent, as an independent entity, must be served separately.
Ratio Decidendi
The court found that there was no proper service on the Attorney General, as the return of service lacked an acknowledgement stamp. Additionally, the Kenya Revenue Authority, being an independent entity under section 3(2) of its Act, had not been served separately. These omissions could result in an unfair outcome if the matter proceeded without giving all parties an opportunity to respond. Therefore, the court suspended delivery of the ruling and directed that proper service be effected on all respondents before the application could proceed.
Court Disposition
Ruling suspended pending proper service.
Orders
- The applicant to effect proper service on the respondents within 7 days.
- The respondents to file their responses within 7 days of service.
Full Case Text
Judgment text and source record
19 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA
AT NAKURU
MISC. CIVIL APPLICATION NO.355 OF 2012
GEORGE M. NDIRANGU .............................. APPELLANT
VERSUS
KENYA REVENUE AUTHORITY ....... 1ST RESPONDENT
DIRECTOR OF PENSION ................. 2ND RESPONDENT
DIRECTIONS
This matter was coming up for ruling on 7/03/2014, however the same was not delivered as I was away on official engagements in Nairobi.
I was at the verge of writing the ruling when I noted a few omissions – which in my view would result in an unfair outcome without giving weight to the substantive issue. I find that no proper service was effected on the Attorney General, as the return of service does not bear any stamp in acknowledgement of the service. Moreover, under section 3(2) of the Kenya Revenue Authority Act, the 1st Respondent) is an independent entity capable of suing and being sued on its own name. There is no evidence that the applicant served it separately.
From the aforegoing observations, I suspend delivery of ruling and direct that:-
The applicant do effect proper service on the Respondents within 7 (seven) days from today’s date.
The respondents do file their responses if any within seven days of service.
The application be fixed for hearing at the registry on PRIORITY basis.
The applicant do personally appear in court for examination regarding the merits of the claim and property in accordance with the provisions of Order 33 Rule 4 of the Civil Procedure Rules.
Delivered and dated this 16th day of May, 2014 at Nakuru
H.A. OMONDI
JUDGE