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JudgmentCOULSON HARNEY LLP VS Kenya Revenue Authority1 min read

COULSON HARNEY LLP VS Kenya Revenue Authority

High Court at Milimani High Court · · Jairus Ngaah

I have considered the application dated 19 October 2023 filed under a certificate of urgency of even date. I certify the application as urgent. However, I note in the grounds in the certificate of urgency, the applicant has pleaded, inter alia, that:

"In light of the above reasons, and in accordance with the provisions of section 9 (4) of the Fair Administrative Action Act, the Ex Parte Applicant hereby applies for exemption from the obligation to exhaust other remedies and therefore prays that the Honourable Court grant leave for the matter to be addressed by way of Judicial Review. It is in the interest of justice that this exemption be granted, as the Respondent is clearly acting in excess of its statutory authority, and only this Court will be able to grant the reliefs or remedies necessary to protect its rights. Indeed, the Court is vested with specific powers under Section 11 of the Fair Administrative Action Act to grant the exact Orders that are necessary to prevent this flagrant violation of the law."

In view of this pleading, the court has to determine the question of exemption from the obligation to exhaust alternative remedies before it can consider the applicant's application for leave. I, therefore, direct that this application be served within 7 days from today's date. The respondent will have 7 days to file and serve his response after he has been served with the applicant's application. Once served with the respondent's response, the applicant shall file and serve written submissions within 7 days of the date of service of the respondent's response. On his part, the respondent will have 7 days to file and serve his submissions. Highlighting of submissions will be on 19 December 2023. It is so ordered.

    COULSON HARNEY LLP VS Kenya Revenue Authority COULSON HARNEY LLP VS Kenya Revenue Authority