[1979] KEHC 13 (KLR)
The High Court held that the Income Tax (Appeals to the High Court) Rules, specifically rule 20, deliberately exclude the application of summons for directions to appeals from decisions of local committees. The court found that the omission of summons for directions from the list of applicable civil procedure rules...
Source-derived case information.
- Citation
- [1979] KEHC 13 (KLR)
- Parties
- Appellant: Sentrim Kenya Ltd; Respondent: Commissioner of Income Tax
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Law Courts)
- Jurisdiction
- Kenya
- Case Number
- Civil Case 131 of 1978
- Procedural Posture
- Civil Appeal / Judgment
- Outcome
- Appeal allowed; no summons for directions required in such appeals.
- Judges
- EN Juma
- Legal Topics
- Income Tax Appeals, Application of Civil Procedure Rules, Summons for Directions, Statutory Interpretation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Sentrim Kenya Ltd
Appellant
Commissioner of Income Tax
Respondent
Procedural Posture
Civil Appeal / Judgment
Legal Issues
- 1 Whether appeals against decisions of assessments of local committees to the High Court require summons for directions under Order LI, rule 2, of the Civil Procedure Rules.
- 2 Whether the Income Tax (Appeals to the High Court) Rules exclude the application of summons for directions in such appeals.
Ratio Decidendi
The High Court held that the Income Tax (Appeals to the High Court) Rules, specifically rule 20, deliberately exclude the application of summons for directions to appeals from decisions of local committees. The court found that the omission of summons for directions from the list of applicable civil procedure rules was intentional, and therefore, it would be a breach of the Rules to require such appeals to come for directions. The court concluded that the procedure for civil suits does not apply to these appeals except as expressly provided in the Rules, and thus, no directions are required in this or similar cases.
Court Disposition
Appeal allowed; no summons for directions required in such appeals.
Orders
- It is unnecessary for appeals against decisions of assessments of local committees to the High Court to come for directions under Order LI, rule 2, of the Civil Procedure Rules.
- Order accordingly.
Full Case Text
Judgment text and source record
16 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT AT NAIROBI
CIVIL CASE 131 OF 1978
SENTRIM KENYA LTD........................................APPELLANT
VERSUS
COMMISSIONER OF INCOME TAX..................RESPONDENT
JUDGMENT
The advocates appearing for the parties to this appeal want a ruling that it is unnecessary for appeals against decisions of assessments of local committees to the High Court to come for directions under order L1, rule 2, of the Civil Procedure Rules.
It was submitted that summons for directions are not one of the exceptions mentioned in rule 20 of the Income Tax (Appeals to the High Court) Rules (“the Rules”) made under section 91 of the Income Tax Act (“the Act”). It was urged that no directions are required in this case and in other similar cases.
Section 91 of the Act provides that the Chief Justice may make rules governing appeals to the Court under part X of the Act, dealing with objections, appeals and the relief for mistakes.
Rule 20 of the rules lists matters to which the rules determining procedure in civil suits apply to an appeal as if it were a civil suit. Rule 20 concludes with the words, “save as provided in these Rules, the procedure relating to civil suits before the Court shall not apply to an appeal”. The “Court” means the High Court. The detailed extent to which rules on civil procedure apply to the Income Tax Rules excludes summons for directions. It is my opinion that the exclusion is deliberate and was intended as an omission.
It would be a breach of the Income Tax (Appeals to the High Court) Rules for appeals the subject-matter of this ruling to come for directions.
Order accordingly.
Dated and delivered at Nairobi this 5th day of October 1979.
J.O NYARANGI
JUDGE