[2020] KEHC 6367 (KLR)

[2020] KEHC 6367 (KLR)

The court found that the ex parte Applicant had provided sufficient evidence of her disability, her prior tax exemption status, and her engagement with the Respondents regarding renewal. Applying the threshold for leave under Order 53 Rule 1 of the Civil Procedure Rules and relevant case law, the court determined...

Source-derived case information.

Citation
[2020] KEHC 6367 (KLR)
Parties
Applicant: Republic; Respondent: Cabinet Secretary for Treasury; Respondent: National Council for Persons with Disability; Interested Party: Kenya Revenue Authority; Applicant: Theresa Ongore Auma
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Judicial Review Application 94 of 2020
Procedural Posture
Judicial Review Application / Ruling on Leave to Apply for Judicial Review and Certification of Urgency
Outcome
Leave granted to apply for judicial review order of mandamus; application certified as urgent; directions for further proceedings issued.
Judges
P Nyamweya
Legal Topics
Judicial Review, Mandamus, Tax Exemption, Disability Rights
Source Language
en
Administrative Law Civil Procedure Judicial Review Mandamus Tax Exemption Disability Rights

Source-derived case record

Summary, issues, holding and outcome

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Parties

Republic

Applicant

Cabinet Secretary for Treasury

Respondent

National Council for Persons with Disability

Respondent

Kenya Revenue Authority

Interested Party

Theresa Ongore Auma

Applicant

Procedural Posture

Judicial Review Application / Ruling on Leave to Apply for Judicial Review and Certification of Urgency

  1. 1 Whether the ex parte Applicant has demonstrated an arguable case to warrant leave to apply for judicial review orders of mandamus.
  2. 2 Whether the application meets the threshold for urgency and priority hearing.

Ratio Decidendi

The court found that the ex parte Applicant had provided sufficient evidence of her disability, her prior tax exemption status, and her engagement with the Respondents regarding renewal. Applying the threshold for leave under Order 53 Rule 1 of the Civil Procedure Rules and relevant case law, the court determined that the Applicant had established an arguable case fit for further investigation at a substantive hearing. The court also found that the matter was urgent, as the Applicant could suffer prejudice if not heard expeditiously. Consequently, leave was granted to apply for an order of mandamus, and the application was certified as urgent.

Court Disposition

Leave granted to apply for judicial review order of mandamus; application certified as urgent; directions for further proceedings issued.

Orders

  • The ex parte Applicant’s application dated 6th May 2020 is certified as urgent and admitted for priority hearing.
  • Leave is granted to the ex parte Applicant to apply for an order of Mandamus to compel the Respondents to renew her Tax Exemption Certificate.