[2021] KEHC 7314 (KLR)
The court found that the respondent had provided evidence of partial payment to the Kenya Revenue Authority but had not yet furnished the withholding tax certificate to the ex parte applicant. The respondent conceded that a balance of Kshs 217,600 was due and undertook to pay it when funds were available. The court...
Source-derived case information.
- Citation
- [2021] KEHC 7314 (KLR)
- Parties
- Applicant: Manyonge Wanyama & Associates Advocates; Respondent: The Clerk County Assembly of Trans Nzoia
- Court
- High Court
- Court Station
- High Court at Kitale
- Jurisdiction
- Kenya
- Case Number
- Judicial Review 5 of 2020
- Procedural Posture
- Judicial Review / Ruling
- Outcome
- application allowed in part
- Judges
- LK Kimaru
- Legal Topics
- Judicial Review Orders, Tax Withholding Disputes, Enforcement of Costs, Advocate Client Bills
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Manyonge Wanyama & Associates Advocates
Applicant
The Clerk County Assembly of Trans Nzoia
Respondent
Procedural Posture
Judicial Review / Ruling
Legal Issues
- 1 Whether the respondent is obligated to provide the withholding tax certificate to the ex parte applicant for tax compliance purposes.
- 2 Whether the respondent should pay the admitted balance of Kshs 217,600 to the ex parte applicant.
- 3 Whether the ex parte applicant is entitled to costs.
Ratio Decidendi
The court found that the respondent had provided evidence of partial payment to the Kenya Revenue Authority but had not yet furnished the withholding tax certificate to the ex parte applicant. The respondent conceded that a balance of Kshs 217,600 was due and undertook to pay it when funds were available. The court held that the ex parte applicant was entitled to receive the withholding tax certificate for tax compliance and to be paid the admitted balance. The court also awarded costs to the ex parte applicant, finding no reason to depart from the general rule that costs follow the event. Accordingly, the court ordered the respondent to provide the withholding tax certificate within...
Court Disposition
application allowed in part
Orders
- The respondent shall avail to the ex parte applicant the withholding tax certificate for the firm’s tax compliance purposes within forty-five (45) days.
- The respondent shall pay the ex parte applicant the balance of Kshs 217,600 within sixty (60) days.
Full Case Text
Judgment text and source record
19 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA
AT KITALE
JUDICIAL REVIEW NO. 5 OF 2020
REPULIC................................................................................................APPLICANT
VERSUS
THE CLERK COUNTY ASSEMBLY OF TRANS NZOIA...1ST RESPONDENT
EXPARTE MANYONGE WANYAMA & ASSOCIATES.....2ND RESPONDENT
RULING
The Exparte Applicant, Manyonge Wanyama & Associates Advocates have sought orders of Judicial review to enforce an order that was issued in their favour by this court after the Advocate – Client bill of costs was taxed. According to the Ex-parte Applicant, the respondent was ordered to pay the sum of kshs 2,920,416/-. However, instead of paying the entire sum , the respondent withheld the sum of kshs 620,416/- ostensibly on account of withholding tax payable to the Kenya revenue Authority. It is the Exparte’s assertion that there was no evidence or proof that the Respondent had submitted this sum to Kenya Revenue Authority hence the present application to have the said sum paid to the Exparte Applicant.
Although the Respondent did not file a replying affidavit, a document was presented to Court which established, to the satisfaction of the court that the sum of Kshs 402,816/- was withdrawn from the Respondent’s account at the Central Bank of Kenya and transferred to the Kenya Revenue Authority’s withholding VAT collection account maintained at the Bank. The Exparte Applicant does not dispute that indeed such payment was made but requests to be availed the withholding tax certificate to enable the firm give account to Kenya Revenue Authority in respect to its tax affairs. Ms Efedha for the Respondent conceded in court that the Exparte Applicant was owed the sum of kshs 217,600/= being the difference between the amount that was paid to Kenya Revenue Authority a withholding tax and the sum of Kshs 920,416/- that the Exparte Applicant claimed. The Respondent undertook to pay the said sum when it is put in fu0nds by the central government. Mr. Gemenet for the Exparte Applicant was not opposed to the concession, but insisting that the court should compel the Respondent to pay the admitted sum.
It is clear from the above submissions that the only issue remaining resolution is the availing of the withholding tax certificate to the Exparte Applicant and the settlement of the admitted balance. That being the case, this court makes the following order:
i) The Respondent shall avail to the Exparte Applicant the withholding tax certificate for the firm’s tax compliance purposes within forty-five (45) days of today’s date.
ii) The Respondent shall pay the Exparte Applicant the balance of kshs 271,600/= within sixty (60) days of today’s date.
iii) Either party be at liberty to apply.
iv) The Exparte Applicant shall have the costs of kshs30,000/=.
Dated at Kitale this 5th day of May 2021.
L. KIMARU
JUDGE