[2021] KEHC 2474 (KLR)
The court found that the applicant had previously been granted leave to apply for judicial review orders of mandamus in respect of the same subject matter and against the same respondents. The applicant failed to file the substantive motion as directed by the court in the earlier proceedings. The court held that the...
Source-derived case information.
- Citation
- [2021] KEHC 2474 (KLR)
- Parties
- Applicant: Margaret Atieno Odiembo; Respondent: National Council for Persons with Disability; Respondent: Kenya Revenue Authority
- Court
- High Court
- Court Station
- High Court at Siaya
- Jurisdiction
- Kenya
- Case Number
- Judicial Review 1 of 2021
- Procedural Posture
- Judicial Review / Ruling on Application for Leave to Institute Judicial Review
- Outcome
- application dismissed
- Judges
- RE Aburili
- Legal Topics
- Judicial Review, Mandamus, Tax Exemption, Abuse of Process
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Margaret Atieno Odiembo
Applicant
National Council for Persons with Disability
Respondent
Kenya Revenue Authority
Respondent
Procedural Posture
Judicial Review / Ruling on Application for Leave to Institute Judicial Review
Legal Issues
- 1 Whether the applicant can seek leave for judicial review orders of mandamus without complying with a previous court order in a similar matter.
- 2 Whether the current application constitutes an abuse of court process.
Ratio Decidendi
The court found that the applicant had previously been granted leave to apply for judicial review orders of mandamus in respect of the same subject matter and against the same respondents. The applicant failed to file the substantive motion as directed by the court in the earlier proceedings. The court held that the applicant cannot be permitted to file a fresh application for leave without first complying with the previous court order. Allowing such conduct would amount to an abuse of the court process. Consequently, the application was dismissed as it was improperly before the court.
Court Disposition
application dismissed
Orders
- The application dated 25/10/2021 is dismissed with no orders as to costs.
- File closed.
Full Case Text
Judgment text and source record
21 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA AT SIAYA
JUDICIAL REVIEW NO. 1 OF 2021
CORAM: HON. R.E. ABURILI, J
MARGARET ATIENO ODIEMBO..............................................APPLICANT
- VERSUS -
NATIONAL COUNCIL FOR PERSONS
WITH DISABILITY...........................................................1ST RESPONDENT
KENYA REVENUE AUTHORITY.................................2ND RESPONDENT
RULING
1. I have considered the application dated 25/10/2021 filed under Certificate of Urgency seeking for leave to institute Judicial Review for orders of Mandamus to compel the respondents to review the applicants’ Tax Exemption Certification.
2. I note that a similar application was lodged before this court vide Judicial Review Case No. E001 of 2021 on 29/3/2021 and vide a ruling dated 29/3/2021, leave was granted to the Exparte applicant to apply for Judicial Review orders of Mandamus to compel the same Respondents herein to review her tax exemption certification and to refund the deduction already made by the Respondent.
3. The court ordered that the main motion be filed and served within 10 days from 29/3/2021.
4. Today, no such motion has been filed. That being the case, the applicant cannot be allowed to file another application for leave without complying with the Ruling of 29/3/2021.
5. This application is an abuse of court process.
6. The same is hereby dismissed with no orders as to costs.
7. File closed.
8. Orders accordingly.
DATED, SIGNED AND DELIVERED AT SIAYA THIS 1ST DAY OF NOVEMBER, 2021
R.E. ABURILI
JUDGE