In the application dated 05.04.2023, the Appellant seeks stay of execution pending appeal to the Court of Appeal. From the application, it is not clear which order the Appellant seeks to appeal against and hence stay execution. However on 09.05.2023, this court dismissed an application for stay of collection of taxes on the ground that there was nothing to be stayed as the Tribunal merely dismissed a similar application before it. I have heard the parties submissions and I take the following view of the matter.
Assuming that the Appellant wishes to appeal against the decision of 09.05.2023, the application must also be dismissed as there is nothing to stay, the court having dismissed an application for stay. Further and assuming that the decision sought to be appealed is from the Tribunal, I hold that there is no right of appeal from the Tribunal to the Court of Appeal hence a stay of collection of taxes cannot be granted.
The Appellant's application dated 05.04.2023 is dismissed with costs of Kshs.10,000.00.
DATED and DELIVERED at NAIROBI this 12th day of JUNE 2023
D. S. MAJANJA
JUDGE