[2024] KEHC 6052 (KLR)
The court found that since the offence had been compounded under the Excise Duty Act, the respondent had paid the requisite fine and penalties, and the applicant no longer wished to pursue the revision, there was no basis to continue with the proceedings. The application for revision was therefore marked as wholly...
Source-derived case information.
- Citation
- [2024] KEHC 6052 (KLR)
- Parties
- Applicant: Kenya Revenue Authority; Respondent: Paul Oluoch Ogada; Interested Party: Odpp
- Court
- High Court
- Court Station
- High Court at Kisumu
- Jurisdiction
- Kenya
- Case Number
- Criminal Revision E089 of 2024
- Procedural Posture
- Criminal Revision / Ruling on Withdrawal of Application
- Outcome
- application withdrawn and file closed
- Judges
- RE Aburili
- Legal Topics
- Excise Duty Offences, Compounding of Offences
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Kenya Revenue Authority
Applicant
Paul Oluoch Ogada
Respondent
Odpp
Interested Party
Procedural Posture
Criminal Revision / Ruling on Withdrawal of Application
Legal Issues
- 1 Whether the criminal revision application should be withdrawn following compounding of the offence and payment of fines and penalties by the respondent.
Ratio Decidendi
The court found that since the offence had been compounded under the Excise Duty Act, the respondent had paid the requisite fine and penalties, and the applicant no longer wished to pursue the revision, there was no basis to continue with the proceedings. The application for revision was therefore marked as wholly withdrawn and the file closed.
Court Disposition
application withdrawn and file closed
Orders
- The revision application dated 8th April 2024 is marked as wholly withdrawn.
- The file is closed.
Full Case Text
Judgment text and source record
21 paragraphs
Kenya Revenue Authority v Ogada; Odpp (Interested Party) (Criminal Revision E089 of 2024) [2024] KEHC 6052 (KLR) (27 May 2024) (Ruling)
Neutral citation: [2024] KEHC 6052 (KLR)
Republic of Kenya
In the High Court at Kisumu
Criminal Revision E089 of 2024
RE Aburili, J
May 27, 2024
Between
Kenya Revenue Authority
Applicant
and
Paul Oluoch Ogada
Respondent
and
Odpp
Interested Party
Ruling
1. On application by the Applicant in the application dated 8th April 2024 that the matter between the parties was compounded pursuant to the provisions of Section 28 (6) (g) of the Excise Duty Act, and that the Respondent was fined and he paid the fine as well as the penalties upon which his Motor Vehicle Registration Number KDH 802N was released to the Respondent; and as the Applicants are no longer interested in pursuing this Revision matter, I hereby mark the Revision application dated 8th April 2024 as wholly withdrawn.
2. This file is closed.
3. This Ruling to be typed.
DATED, SIGNED AND DELIVERED AT KISUMU THIS 27THDAY OF MAY, 2024R. E. ABURILIJUDGE