Bidco Oil Refineries Limited V Attorney General, Kenya Revenue Authority, Commissioner-General of the Kenya Revenue Authority & Commissioner of Customs and Excise [2013] KEHC 6402 (KLR)

REPUBLIC OF KENYA

IN THE HIGH COURT OF KENYA AT NAIROBI

MILIMANI LAW COURTS

CONSTITUTIONAL AND HUMAN RIGHTS DIVISION

Petition no. 177 of 2012

BETWEEN

BIDCO OIL REFINERIES LIMITED.............................................................................................. PETITIONER

AND

THE ATTORNEY GENERAL...............................................................................................1ST RESPONDENT

THE KENYA REVENUE AUTHORITY...............................................................................2ND RESPONDENT

THE COMMISSIONER-GENERAL OF THE KENYA REVENUE AUTHORITY .............3RD RESPONDENT

THE COMMISSIONER OF CUSTOMS AND EXCISE.....................................................4TH RESPONDENT

RULING NO. 3

The petitioner has undoubted right of appeal and it is in the interests of justice that it is allowed to proceed to exercise it right.  There is a security in place and in the circumstances I order as follows;

There shall be a stay of collection of taxes on terms stated in the order issued on 19th June 2012 for a period of twenty one (21) days from the date hereof only for purposes of filing a formal application in the Court of Appeal.

In the event, an application is not filed within the time limited in (1) the orders of stay shall lapse without further orders of the Court.

Costs of the application shall be borne by the petitioner.

DATED and DELIVERED at NAIROBI this 6th day of August 2013.

D.S. MAJANJA

JUDGE