RULING OF THE COURT
The applicant took out judicial review proceedings in the High Court for orders of certiorari and prohibition against the 1st respondent in respect of some tax assessed at Kshs. 1,309,207,399 to be paid by the applicant.
The respondents filed a notice to object to the jurisdiction of the High Court to entertain a tax-related application, contending instead that such application can only be heard by the Tax Appeals Tribunal.
Bwonwong’a, J. heard the objection and upheld it with the result that the judicial review application was struck out with costs to the respondents.
The applicant has filed an appeal within which this application has been brought. Pending the hearing and determination of that appeal, the applicant seeks an order of temporary injunction arguing, in terms of Rule 5 (2)(b) of this Court’s Rules that the appeal is arguable and secondly, that without an order of injunction, the outcome of the appeal, if successful, will essentially have no worth, given th…