[2020] KEHC 1195 (KLR)
The court held that it lacked jurisdiction to entertain an appeal on the merits from the Tax Appeals Tribunal in its capacity as a judicial review court. Such appeals must be filed in the Commercial Division of the High Court. Consequently, the court ordered the transfer of the suit to the appropriate division for...
Source-derived case information.
- Citation
- [2020] KEHC 1195 (KLR)
- Parties
- Appellant: Laikipla Comfort Hotel Ltd; Respondent: Commissioner of Domestic Taxes
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Law Courts)
- Jurisdiction
- Kenya
- Case Number
- Judicial Review Application E1124 of 2020
- Procedural Posture
- Judicial Review Application / Ruling on Jurisdiction and Transfer
- Outcome
- Suit transferred to the Commercial Division of the High Court at Nairobi.
- Judges
- P Nyamweya
- Legal Topics
- Jurisdiction of High Court, Transfer of Suit, Tax Appeals Procedure
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Laikipla Comfort Hotel Ltd
Appellant
Commissioner of Domestic Taxes
Respondent
Procedural Posture
Judicial Review Application / Ruling on Jurisdiction and Transfer
Legal Issues
- 1 Whether the High Court sitting as a judicial review court has jurisdiction to hear an appeal on the merits from the Tax Appeals Tribunal.
- 2 Whether the suit should be transferred to the appropriate division of the High Court.
Ratio Decidendi
The court held that it lacked jurisdiction to entertain an appeal on the merits from the Tax Appeals Tribunal in its capacity as a judicial review court. Such appeals must be filed in the Commercial Division of the High Court. Consequently, the court ordered the transfer of the suit to the appropriate division for further hearing and determination.
Court Disposition
Suit transferred to the Commercial Division of the High Court at Nairobi.
Orders
- This suit is transferred to the Commercial Division of the High Court at Nairobi for further hearing and determination.
- The Appellant’s Petition of Appeal dated 2nd November 2020 shall be placed before the Deputy Registrar at the Commercial Division of the High Court at Nairobi on 16th November 2020 for directions.
Full Case Text
Judgment text and source record
17 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA
AT NAIROBI
JUDICIAL REVIEW APPLICATION NO. E1124 OF 2020
BETWEEN
LAIKIPLA COMFORT HOTEL LTD............................................................APPPELLANT
VERSUS
COMMISIONER OF DOMESTIC TAXES.................................................RESPONDENT
RULING
1. The Appellant herein is aggrieved by the judgement of the Tax Appeals Tribunal in Tax Appeal No. 276 Of 2018 which was delivered on 30th October 2020, and has filed a Petition of Appeal dated 2nd November 2020 against the said judgment in this Court.
2. As the said appeal is challenging the merits of the decision of the Tax Appeals Tribunal, it is improperly filed before this Court sitting as a judicial review Court, and ought to have been filed in the Commercial Division of the High Court.
3. In the premises I direct and order that this suit be and is hereby transferred to the Commercial Division of the High Court at Nairobi for further hearing and determination. The Appellant’s Petition of Appeal dated 2nd November 2020 shall accordingly be placed before the Deputy Registrarat theCommercial Division of the High Court at Nairobi on 16th November 2020 for directions.
4. The Deputy Registrar of the Judicial Review Division shall send a copy of this ruling by electronic mail to the Appellant and to the Deputy Registrar of the Commercial Division of the High Court at Nairobi, by close of business on 6th October 2020.
5. Orders accordingly.
DATED AND SIGNED AT NAIROBI THIS 3RD DAY OF NOVEMBER 2020
P. NYAMWEYA
JUDGE