[2024] KEHC 10396 (KLR)

[2024] KEHC 10396 (KLR)

The court found that Legal Notice No. 217 of 2021 was published and became effective on 2nd November 2021 by operation of law, pursuant to Section 23(1) of the Statutory Instruments Act. By the time the status quo order was issued on 19th November 2021, the legal notice was already in force and its implementation...

Source-derived case information.

Citation
[2024] KEHC 10396 (KLR)
Parties
Applicant: Pubs, Entertainment And Restaurants Association of Kenya; Applicant: Mwaura Kabata; Applicant: Kenya Human Rights Commission; Respondent: National Assembly; Respondent: The Commissioner General Kenya Revenue Authority; Respondent: Cabinet Secretary Treasury and National Planning; Respondent: The Attorney General; Respondent: The Cabinet Secretary, Energy; Respondent: Energy and Petroleum Regulatory Authority; Interested Party: Kenya Association of Manufacturers
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Petition 24 of 2021
Procedural Posture
Constitutional Petition / Ruling on Contempt and Review Applications
Outcome
Contempt application dismissed; review application allowed; status quo and clarification orders set aside; no order as to costs.
Judges
LN Mugambi
Legal Topics
Contempt of Court, Excise Duty Adjustment, Statutory Instruments, Judicial Review, Status Quo Orders, Court Order Enforcement
Source Language
en
Constitutional Law Tax Law Civil Procedure Contempt of Court Excise Duty Adjustment Statutory Instruments Judicial Review Status Quo Orders +1 more

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 5 Authorities cited 13 Party arguments 2
Sign in to unlock

Parties

Pubs, Entertainment And Restaurants Association of Kenya

Applicant

Mwaura Kabata

Applicant

Kenya Human Rights Commission

Applicant

National Assembly

Respondent

The Commissioner General Kenya Revenue Authority

Respondent

Cabinet Secretary Treasury and National Planning

Respondent

The Attorney General

Respondent

The Cabinet Secretary, Energy

Respondent

Energy and Petroleum Regulatory Authority

Respondent

Kenya Association of Manufacturers

Interested Party

Procedural Posture

Constitutional Petition / Ruling on Contempt and Review Applications

  1. 1 Whether the 2nd respondent is in contempt of the Court Orders dated 19th November 2021.
  2. 2 Whether the Court should review its Court Orders dated 19th November 2021.

Ratio Decidendi

The court found that Legal Notice No. 217 of 2021 was published and became effective on 2nd November 2021 by operation of law, pursuant to Section 23(1) of the Statutory Instruments Act. By the time the status quo order was issued on 19th November 2021, the legal notice was already in force and its implementation was not within the 2nd respondent's discretion but mandated by law. The court clarified that the status quo order did not suspend the operation of the legal notice but merely maintained the existing state of affairs, which included the legal notice being in effect. Consequently, the 2nd respondent could not be found in willful contempt, as there was no deliberate disobedience of...

Court Disposition

Contempt application dismissed; review application allowed; status quo and clarification orders set aside; no order as to costs.

Orders

  • The application for contempt of court against the 2nd respondent is dismissed.
  • The application for review by the 2nd respondent is allowed.