NELSON ANDAYI HAVI VS Kenya Revenue Authority

I have considered the applicant's application dated 4 September 2023 filed under this Honourable Court's recess rules. Considering that the applicant seeks to be exempted from exhausting the appellate mechanism under the Tax Procedures Act and the the Tax Appeals Tribunal Act, it is necessary that this particular question be resolved first before the court can consider whether or not leave to file the substantive motion for judicial review orders can be granted. In other words, leave will be granted or refused only after hearing parties on whether the applicant deserves to exempted from exhausting the statutory alternative dispute resolution mechanisms. Accordingly, I direct that this application be served for hearing on this particular question on   2 October 2023. The applicant shall serve the application within seven days of the date of this ruling. The respondent and interested party shall file and serve their response within seven days of the date of service of the applicant's application. It is so ordered.