1. Before the court is an application dated 24th January, 2024 seeking to stay execution of the respondent’s demand notice dated 22nd January, 2024 for KShs.19,791,469.95 pending the hearing and determination of the appeal.
2. The applicants aver that the Tax Appeals Tribunal struck out the said appeal for having been filed out of time. I am satisfied that the said application has been served on the respondents as evidenced by the affidavit of service dated 18th March, 2024 which shows that the application was served on 7th March, 2024 where the respondent was allowed a further 7 days to respond to the application of 24th January, 2024.
It therefore appears that the application is unopposed and the same is allowed as prayed.
3. Consequently, the appellant shall file and serve the record of appeal and supplementary record of appeal within the next 7 days. Respondents to put in their statement of facts [expand?] with the record of appeal. Parties to file and exchange skeleton submissions limited to 5 pages within 30 days at 15 days each starting with the applicant/appellant.
4. Mention to confirm compliance and for further directions on the appeal on 23rd May, 2024.
DATED, SIGNED AND DELIVERED IN NAIROBI
THIS 19TH DAY OF MARCH, 2024.
F. MUGAMBI
JUDGE