Search court decisions

…howsoever. 3) The Honourable Court be pleased to grant Leave to the Applicant herein to commence and/or intitute Judicial Review Proceedings, in the nature of certiorari to bring unto us this Honourable Court and Quash the Objection…

…Decision of the Respondents, contained vide Letter dated the 23rd October 2024 directed to the Applicant rejecting the Notice of Objection and conforming the Assessment Order made by the Respondents on the 6th day of May…

…Accordingly, the objection was argued as a preliminary point the future course of the application before the Court was depending on the outcome of the objection.…

…The order sought having been granted on the ex parte application a hearing inter partes of the same was fixed for 4th May 1989 when the preliminary objection was taken as stated above.…

…That objection taken to the proceedings herein is dated 12.7.2008 and reads as follows:- “i.…

…Mr.O’mirera, learned Principal State Counsel, while agreeing that an objection can be raised at any stage of criminal proceedings, took the view that the objection is misguided because HCCR.C.…

….….DEFENDANTS RULING The 1st to 10th defendants raised a preliminary objection to the Plaintiff’s suit on the grounds that the suit was misconceived, incompetent and bad in law as it contravened the provisions of Section…

…The appellant set out two issues for determination: Whether the Objection was valid and Whether the Objection Decision was valid. 16.…

…under subsection (2) if— (a) the notice of objection states precisely the grounds of objection, the amendments required to be made to correct the decision, and the reasons for the amendments; (b) in relation to an objection…

…the objection has not been validly lodged.” 12.…

…On the contrary, the record shows that the Appellant proceeded to review the objection and issued an objection decision.…

…sufficient documents to validate the objection.…

…of the Respondent’s notice of objection.”…

…Since section 51 (11) provides that the objection decision has to be issued within sixty (60) days from the date of receipt of the objection it follows that the objection decision being issued after 83 days was late by 23…

…days from the date of receipt of a valid notice of objection failure to which the objection shall be deemed to be allowed. 23.…

…On the propriety of the Objection Decision, the Tribunal observed that whereas the Respondent was late in lodging its objection, the Commissioner acknowledged receipt of the objection and issued a notification of the lateness…

…has not made an objection decision within sixty days from the date that the taxpayer lodged a notice of the objection, the objection shall be allowed.”…

…decision within sixty days from the date that the taxpayer lodged a notice of the objection, the objection shall be allowed.”…

…The act requires that where the Commissioner has not made an objection decision within 60 days from the date the tax payer lodged the notice of objection, the objection shall be allowed.…

…Whether the Tribunal erred in finding that the Objection Decision was made outside the statutory period. ii. Whether the Tribunal erred in deeming the Objection as allowed.…

…valid notice of objection.…

…to the objection have been presented.…

…The act requires that where the Commissioner has not made an objection decision within 60 days from the date the tax payer lodged the notice of objection, the objection shall be allowed.…

…under subsection (2) if— (a) the notice of objection states precisely the grounds of objection, the amendments required to be made to correct the decision, and the reasons for the amendments; (b) in relation to an objection…

…validly lodged within time, the Commissioner shall consider the objection and decide either to allow the objection in whole or in part, or disallow it, and Commissioner's decision shall be referred to as an "objection decision…

…The appellant filed an objection dated 23-12-2021 but on 6th January 2022, the respondent wrote to the appellant invalidating the objection and asking him to file a valid objection with supporting documents.…

…, the objection was deemed allowed by operation of the law.…

…the date of receipt of a valid notice of objection failure to which the objection shall be deemed to be allowed.” 9.…

…The Appellant submitted that the Respondent did not lodge a valid objection, and thus, there was no objection decision that could issue.…

…The Plaintiff's submissions dated 20th June 2026 oppose the objection on the ground that the objection itself is not a true preliminary objection since it expressly relies upon pleadings, affidavits and the record of proceedings…

…The sole issue falling for determination is whether the objection raised constitutes a proper preliminary objection capable of disposing of the suit. Determination 11.…

…The Petitioners upon being served with the said objection, filed a Notice of Preliminary objection dated 19/8/2025 wherein they raised the following grounds: 1) That the instant Joint Notice of Objection to grant of Letters…

…before any objection could qualify as a preliminary objection in the sense of the law .…

…It is apparent that the Respondent was not bothered by the delay in the objection and did not invalidate the objection which it ought to have done immediately pursuant to section 51(4) of the TPA… 56. ...A late objection…

…The purported objection by the Appellant dated 22nd April 2022 was null and void. The Respondent acted ‘ultra vires’ in issuing its objection decision. … 58.…

…Section 51(3) objection to a tax decision states as follows: (3) A notice of objection shall be treated as validly lodged by a taxpayer under subsection (2) if— (a) the notice of objection states precisely the grounds of…

…Section 51 (11) of the TPA provides as follows:- The Commissioner shall make the Objection Decision within sixty days from the date of receipt of a valid notice of objection failure to which the objection shall be deemed…