[2024] KEHC 6306 (KLR)
The High Court at Kibera does not have jurisdiction to hear tax appeals originating from the Commissioner of Kenya Revenue Authority Taxation Dispute Tribunal. The application was therefore struck out for want of jurisdiction, and the applicant was advised to file the application at the appropriate court.
Source-derived case information.
- Citation
- [2024] KEHC 6306 (KLR)
- Parties
- Applicant: Jaggi Rennovators Distributors; Respondent: Commissioner for Domestic Taxes
- Court
- High Court
- Court Station
- High Court at Kibera
- Jurisdiction
- Kenya
- Case Number
- Tax Appeal E001 of 2024
- Procedural Posture
- Tax Appeal / Ruling on Notice of Appeal
- Outcome
- application struck out for want of jurisdiction
- Judges
- DR Kavedza
- Legal Topics
- Jurisdiction of High Court, Tax Appeals Process
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Jaggi Rennovators Distributors
Applicant
Commissioner for Domestic Taxes
Respondent
Procedural Posture
Tax Appeal / Ruling on Notice of Appeal
Legal Issues
- 1 Whether the High Court at Kibera has jurisdiction to hear a tax appeal from the Commissioner of Kenya Revenue Authority Taxation Dispute Tribunal.
Ratio Decidendi
The High Court at Kibera does not have jurisdiction to hear tax appeals originating from the Commissioner of Kenya Revenue Authority Taxation Dispute Tribunal. The application was therefore struck out for want of jurisdiction, and the applicant was advised to file the application at the appropriate court.
Court Disposition
application struck out for want of jurisdiction
Orders
- The application is struck out for want of jurisdiction.
- The applicant is at liberty to file their application at the appropriate court.
Full Case Text
Judgment text and source record
18 paragraphs
Jaggi Rennovators Distributors v Commissioner for Domestic Taxes (Tax Appeal E001 of 2024) [2024] KEHC 6306 (KLR) (29 May 2024) (Ruling)
Neutral citation: [2024] KEHC 6306 (KLR)
Republic of Kenya
In the High Court at Kibera
Tax Appeal E001 of 2024
DR Kavedza, J
May 29, 2024
Between
Jaggi Rennovators Distributors
Applicant
and
Commissioner for Domestic Taxes
Respondent
Ruling
1. The applicant has filed the present notice of appeal.
2. However, this court is not vested with jurisdiction to handle tax appeals from the commissioner of Kenya Revenue Authority Taxation Dispute Tribunal. I therefore decline to grant the prayers sought.
3. Consequently, the application is struck out for want of jurisdiction. The applicant is at liberty to file their application at the appropriate court.File closed.
RULING DATED AND DELIVERED VIRTUALLY THIS 29TH DAY OF MAY 2024_________________D. KAVEDZAJUDGE