Opiyo & 2 others v Kenya Revenue Authority & 2 others; Institute of Certified Public Accountants & another (Interested Parties)
Opiyo & 2 others v Kenya Revenue Authority & 2 others; Institute of Certified Public Accountants & another (Interested Parties) [2025] KEHC 10248 (KLR)
The court found that, according to the court tracking system, Nairobi Milimani Commercial Petition No. e013 of 2025 involving the same parties and reliefs was still pending and scheduled for ruling. The petitioners' assertion that the earlier petition was withdrawn was unsupported by any formal court order. In the absence of such evidence, proceeding with the current petition would contravene Section 6 of the Civil Procedure Act, which prohibits simultaneous proceedings on the same matter between the same parties. The court therefore declined to proceed and directed the petitioners to regular…
Source excerpt
- Res Subjudice
- Preliminary Objection
- Withdrawal Of Petition
- Section 6 Civil Procedure Act
- Article 159 Constitution
- Tax Dispute Procedure