JUDGMENT OF THE COURT
Richard Muchai, trading as Richard Muchai Auctioneers, the appellant herein, was instructed by the 2nd respondent, the Commissioner for Value Added Tax, to levy distress for unpaid taxes and penalties estimated in the sum of Kshs 260,229,000.00 being the value of the goods distrained. The 1st respondent then entered into an agreement with the 2nd respondent by agreeing to pay the sum of Kshs 9,000,000.00 million in full and final settlement of the whole claim. The appellant proceeded to levy distress on various goods belonging to the 1st respondent. It was then that the 2nd respondent instructed the appellant to release the goods of the 1st respondent. On receipt of the said instructions, the appellant demanded the sum of Kshs 9,290,606.00 from the 1st respondent, which he based on the value of the goods that had been proclaimed.
A dispute arose as to the amount of fees due to the appellant, prompting the appellant to bring an application before the deputy registra…