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STANBIC BANK KENYA LIMITED
V.
KENYA REVENUE AUTHORITY

(2009) JELR 96689 (CA)

Court of Appeal 23 Oct 2009 Kenya
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- The appellant, Stanbic Bank Kenya Ltd, challenged the Kenya Revenue Authority’s (KRA) demand for withholding tax in the amount of Kshs. 7,954,342 on payments made to Reuters (UK) between 1996–1999 for the provision of online financial inf

Case Details

Suit Number:Civil Appeal 77 of 2008
Judges:Daniel Kennedy Sultani Aganyanya, Alnashir Ramazanali Magan Visram, Joseph Gregory Nyamu
Location:Nairobi
Other Citations:Stanbic Bank Kenya Limited v. Kenya Revenue Authority [2009] eKLR

JUDGMENT OF AGANYANYA, J.A.

This appeal arises from the decision of the superior court (Wendoh, J) dated 23rd November, 2007 dismissing the appellants application for Judicial Review. By the application dated 21st September, 2005 the appellant sought the following orders namely:-

“(a) AN ORDER OF CERTIORARI removing to this Honourable Court for the purpose of the same being quashed the letter dated 2nd September, 2002 written by V.W. Muhatia for the Deputy Commissioner Large Tax Payer Office, Kenya Revenue Authority and addressed to Messrs. KPMG Kenya and the letter dated 8th September, 2005 written by J. M. Ojee Senior Assistant Commissioner, Large Taxpayer office, Kenya Revenue Authority and addressed to the Finance Director, Stanbic Bank Kenya Limited.

(b) AN ORDER OF PROBIHITION to prohibit the Respondent or any of its agents or any other party acting for and on behalf of the Respondent from further demanding from the applicant or its agents the sum of Kshs.7,954,342.00 or any sum at…

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