Kenya Revenue Authority v Aries Auto Sprays [2002] KECA 249 (KLR)

REPUBLIC OF KENYA

IN THE COURT OF APPEAL AT KISUMU (CORAM: KWACH, TUNOI & LAKHA, JJ.A) CIVIL APPEAL (APPLICATION) NO. 239 OF 2000

BETWEEN

KENYA REVENUE AUTHORITY ................................APPELLANT AND ARIES AUTO SPRAYS ..........................................RESPONDENT

(Appeal from the ruling and order of the High Court of Kenya at Kisumu (Mr. Justice Wambilyangah) dated 25th October, 1999

in MISC. CIVIL APPLICATION NO. 40 OF 1998) ******************** RULING OF THE COURT

Mr. Ombwayo for the appellant concedes and rightly so in our view that in the absence of a valid Notice of appeal the appeal fails. It is struck out with costs including the costs of the application.

Made at Kisumu this 14th day of June, 2002. R.O. KWACH

...............JUDGE OF APPEALP. K. TUNOI

...............JUDGE OF APPEALA.A. LAKHA

...............JUDGE OF APPEAL I certify that this is a true copy of the original. DEPUTY REGISTRAR