Laikipla Comfort Hotel Ltd v Commisioner of Domestic Taxes

REPUBLIC OF KENYA IN THE HIGH COURT OF KENYA AT NAIROBI JUDICIAL REVIEW APPLICATION NO. E1124 OF 2020 BETWEEN LAIKIPLA COMFORT HOTEL LTD............................................................APPPELLANT VERSUS COMMISIONER OF DOMESTIC TAXES.................................................RESPONDENT RULING 1. The Appellant herein is aggrieved by the judgement of the Tax Appeals Tribunal in Tax Appeal No. 276 Of 2018 which was delivered on 30th October 2020, and has filed a Petition of Appeal dated 2nd November 2020 against the said judgment in this Court. 2. As the said appeal is challenging the merits of the decision of the Tax Appeals Tribunal, it is improperly filed before this Court sitting as a judicial review Court, and ought to have been filed in the Commercial Division of the High Court. 3. In the premises I direct and order that this suit be and is hereby transferred to the Commercial Division of the High Court at Nairobi for further hearing and determination. The Appellant’s Petition of Appeal dated 2 nd November 2020 shall accordingly be placed before the Deputy Registrar at the Commercial Division of the High Court at Nairobi on 16th November 2020 for directions. 4. The Deputy Registrar of the Judicial Review Division shall send a copy of this ruling by electronic mail to the Appellant and to the Deputy Registrar of the Commercial Division of the High Court at Nairobi, by close of business on 6th October 2020. 5. Orders accordingly. DATED AND SIGNED AT NAIROBI THIS 3RD DAY OF NOVEMBER 2020 P. NYAMWEYA JUDGE