[2021] EACJ 37
The appeal was rendered moot by the enactment of the Finance Act 2021, which removed the differential tax on glass bottles imported from EAC countries, the subject of the dispute. Since the dispute was resolved before the hearing and the new law was not in force when submissions were filed, the Court found it...
Source-derived case information.
- Citation
- [2021] EACJ 37
- Parties
- Appellant: Attorney General of the Republic of Kenya; Respondent: Kioo Limited
- Court
- East African Court of Justice
- Jurisdiction
- Uganda
- Case Number
- Appeal No.3 of 2021
- Procedural Posture
- Civil Appeal / Appellate Division, Ex Tempore Ruling
- Outcome
- appeal struck out as moot; each party to bear its own costs
- Judges
- Kayobera JP, Kiryabwire VP, Mjasiri JA, M'lnoti JA, Mugeni JA
- Legal Topics
- Taxation of Imported Goods, Differential Taxation, Eac Common Market Rules
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Attorney General of the Republic of Kenya
Appellant
Kioo Limited
Respondent
Procedural Posture
Civil Appeal / Appellate Division, Ex Tempore Ruling
Legal Issues
- 1 Whether the appeal remains justiciable following the enactment of the Finance Act 2021 removing the differential tax on glass bottles imported from EAC countries.
- 2 Whether costs should be awarded to the respondent or each party should bear its own costs.
Ratio Decidendi
The appeal was rendered moot by the enactment of the Finance Act 2021, which removed the differential tax on glass bottles imported from EAC countries, the subject of the dispute. Since the dispute was resolved before the hearing and the new law was not in force when submissions were filed, the Court found it reasonable, just, and equitable for each party to bear its own costs. The Court emphasized that parties should, in similar future circumstances, invoke Rule 105 to save court time and expenses. Accordingly, the appeal was struck out by consent, with no order as to costs.
Court Disposition
appeal struck out as moot; each party to bear its own costs
Orders
- The appeal stands struck out.
- Each party shall bear its own costs.
Full Case Text
Judgment text and source record
22 paragraphs
# **IN THE EAST AFRICAN COURT OF JUSTICE AT BUJUMBURA**
# **APPELLATE DIVISION**
# **(VIDEO CONFERENCE PROCEEDINGS)**
**(CORAM: Nestor Kayobera JP, Geoffrey Kiryabwire VP, Sauda Mjasiri, Aninta Mugeni, M'lnoti Kathurima JJA)**
### **APPEAL NO. 3 OF 2021**
**THE ATTORNEY GENERAL OF THE REPUBLIC OF KENYA ........ APPELLANT**
**VERSUS**
**KIOO LIMITED ..................... RESPONDENT**
#### **EX-TEMPORE RULING**
It has been brought to the notice of this Court by a letter to the Registrar of the East African Court of Justice received on the 8th November 2021. That this appeal has been overtaken by events by reason of the passing into law the Finance Act 2021. In that law it provided that glass bottles imported from any countries within East African Community will no longer have to pay a differential tax which is the subject of this appeal.
By that letter, it was then suggested to the Court that the matter has become moot, or in other words, overtaken by events. The Attorney General of Kenya has agreed that indeed this matter has been overtaken by events. So, by consent of the parties, it is now clear that the matter has been overtaken by events. The only outstanding issue therefore remains the issue of costs.
The Respondent has pleaded to this Court that they should be entitled to costs largely because of the conduct of the Attorney General of Kenya and also that this matter is not one of public interest. The Attorney General of Kenya has submitted to this Court that in the interest of justice, each party bears its own costs.
The position as to costs is well settled in the Rules of this Court and Rule 127(1) of the Rules of this Court provides that costs in any proceeding shall follow the event unless the Court shall for good reasons otherwise order. It is the Ruling of this Court that since the parties have resolved their dispute
before the matter came up for hearing and there is evidence that at the time the Attorney General of Kenya filed their submissions, the new law had not yet come into force, it is reasonable, just and equitable that each party should bear their own costs.
The only caution that we would give is that in future the parties should strive to, in such circumstances, invoke Rule 105 of the Rules of this Court which will save Court time and expenses. So, we find given this position, that this appeal stands struck out and each party to bear their own costs.
Signed and dated in Bujumbura Burundi on this 2021. We so Order. day of November Nestor Kayobera PRESIDENT
oeotrfey Kiryabwire VICE PRESIDENT
Sauda Mjasjiri JUSTICE OF APPEAL
JUSTICE OF APPPEAL
*I /* M'lnoti Kathurima JUSTICE OF APPEAL