JUDGMENT OF THE COURT
The facts leading to this appeal are not in dispute. They are fairly simple and straightforward. On 13th July, 2015 Ochieng, J. upheld the preliminary objection raised by the respondent regarding the competency of the appeal before him.
The appellant is a limited liability company whose principal activity is provision of an integrated one-stop vehicle discharge, storage, clearance, documentation and verification services at the port of Mombasa. On the other hand the respondent is a statutory body established under the Kenya Revenue Authority Act, as the Central Agent of the Government for the assessment and collection of all taxes due to the Government. In executing its mandate, the respondent enforces all the provisions of written laws set out in Part 1 of the First Schedule to the Kenya Revenue Authority Act, among them the Income Tax Act.
Pursuant to the above mandate, the respondent sometimes in the year 2012 conducted an audit of the appellant’s business operat…