RULING
This matter comes before me for the settlement of the terms of the judgment as per the draft order filed herein in this Court on 21st April, 2009. The draft order was prepared by Mr. Obura, the learned counsel for the respondent, in Civil Appeal No. 38 of 2005.
When the matter was placed before me for the approval of the draft order, Ms Malik, the learned counsel for the appellant, expressed the view that she had no problem with the order as drawn save the issue of tax. She was of the view that the element of tax should have been reflected in the judgment and the draft order. To support her submission Ms Malik relied on the provisions of Income Tax Act as regards deductions which the appellant is mandated to effect and also on this Court’s decision in Warren Kenya Ltd. and Another v. Kabena [1987] KLR 227.
In response to the foregoing submission, Mr. Obura argued that the issue of tax had not been raised during the appeal and that section 37 of the income Tax Act does not apply to…