RULING OF THE COURT
The applicant CMA CGM (K) Limited seeks as against the Commissioner of Domestic Taxes (the respondent) an order staying execution of the Judgment and decree of the High Court (Tuiyott, J.) dated 7th February, 2020 pending an intended appeal. That judgment dismissed the applicant’s appeal to that court that challenged the respondent’s assessment and demand for withholding Tax amounting to Kshs. 299,130,352.00.
In the grounds on the face of the motion and the supporting affidavit of Joseph Mwai, its legal counsel/Manager, the applicant contends that it has an arguable appeal as discernible from its draft memorandum of appeal and that unless the orders sought are granted, the same will be rendered nugatory. Those two are the long-established principles upon the satisfaction of which this Court may intervene by way of interim relief under Rule 5(2)(b). See STANLEY KANGETHE KINYANJUI v. TONY KETTER and 5 OTHERS [2013] eKLR.
The respondent opposed the motion by way of a rep…