Laikipla Comfort Hotel Ltd v Commisioner of Domestic Taxes [2020] KEHC 1195 (KLR)

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 2nd November 2020 shall accordingly be placed before the Deputy Registrarat theCommercial 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