[2022] KEHC 10284 (KLR)

[2022] KEHC 10284 (KLR)

The court found that while the petitioners raised a prima facie case regarding the constitutionality of the impugned notice and the classification of water refilling businesses as manufacturing, they failed to demonstrate real prejudice or irreparable harm that would result from denial of conservatory orders. The...

Source-derived case information.

Citation
[2022] KEHC 10284 (KLR)
Parties
Applicant: Faith Kamau & 35 others; Respondent: The Commissioner General, Kenya Revenue Authority; Respondent: The Hon. Attorney General
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Constitutional Petition E161 of 2022
Procedural Posture
Constitutional Petition / Ruling on Interlocutory Application for Conservatory Orders
Outcome
Application for conservatory orders dismissed; directions issued for expeditious hearing of the main petition.
Judges
AC Mrima
Legal Topics
Conservatory Orders, Excise Duty, Doctrine of Presumption of Constitutionality, Public Interest, Right to Property, Administrative Action
Source Language
en
Constitutional Law Tax Law Conservatory Orders Excise Duty Doctrine of Presumption of Constitutionality Public Interest Right to Property Administrative Action

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Parties

Faith Kamau & 35 others

Applicant

The Commissioner General, Kenya Revenue Authority

Respondent

The Hon. Attorney General

Respondent

Procedural Posture

Constitutional Petition / Ruling on Interlocutory Application for Conservatory Orders

  1. 1 Whether the petitioners have established a prima facie case warranting the grant of conservatory orders restraining the implementation of the impugned public notice by the Kenya Revenue Authority.
  2. 2 Whether the petitioners will suffer prejudice or the petition rendered nugatory unless conservatory orders are granted.
  3. 3 Whether public interest favours the grant or denial of conservatory orders in the context of tax collection and statutory compliance.

Ratio Decidendi

The court found that while the petitioners raised a prima facie case regarding the constitutionality of the impugned notice and the classification of water refilling businesses as manufacturing, they failed to demonstrate real prejudice or irreparable harm that would result from denial of conservatory orders. The court emphasized the doctrine of presumption of constitutionality, noting that statutes and statutory notices are presumed valid unless clearly shown to threaten life, limb, or the Bill of Rights. The court further held that public interest, particularly the need for tax collection to fund public services, outweighed the petitioners' claims at the interlocutory stage. The court...

Court Disposition

Application for conservatory orders dismissed; directions issued for expeditious hearing of the main petition.

Orders

  • The Notice of Motion dated April 12, 2022 is dismissed.
  • The petition to be heard by way of reliance on pleadings, affidavit evidence, and written submissions.