Case Metadata |
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| Case Number: | Civil Case 131 of 1978 |
|---|---|
| Parties: | Sentrim Kenya Ltd v Commissioner of Income Tax |
| Date Delivered: | 05 Oct 1979 |
| Case Class: | Civil |
| Court: | High Court at Nairobi (Milimani Law Courts) |
| Case Action: | Judgment |
| Judge(s): | James Onyiego Nyarangi |
| Citation: | Sentrim Kenya Ltd v Commissioner of Income Tax [1979] eKLR |
| Advocates: | WS Deverell (instructed by Kaplan & Sratton) for the Appellant. Edmonds State counsel for the Commissioner of Income Tax. |
| Court Division: | Civil |
| Parties Profile: | Corporation v Corporation |
| County: | Nairobi |
| Advocates: | WS Deverell (instructed by Kaplan & Sratton) for the Appellant. Edmonds State counsel for the Commissioner of Income Tax. |
| Case Summary: | Sentrim Kenya Ltd v Commissioner of Income Tax High Court, Nairobi 4th, 5th October 1979 Nyarangi J Civil Case 131 of 1978 Appeal - appeal to High Court - appeal from local committee – procedure – summons for directions – Civil Procedure Rules, order L1, rule 2 -Income Tax (Appeals to the High Court) Rules, rule 20. Appeal On an appeal by Sentrim Kenya Ltd from an assessment by a local committee (Civil Case 131 of 1978), the appellant and the Commissioner of Income Tax applied to the High Court for a ruling whether it was necessary for a summons for directions to be taken out in the appeal proceedings. No case was cited in the judgment. WS Deverell (instructed by Kaplan & Sratton) for the Appellant. Edmonds State counsel for the Commissioner of Income Tax. |
| History Advocates: | Both Parties Represented |
| Disclaimer: | The information contained in the above segment is not part of the judicial opinion delivered by the Court. The metadata has been prepared by Kenya Law as a guide in understanding the subject of the judicial opinion. Kenya Law makes no warranties as to the comprehensiveness or accuracy of the information |
REPUBLIC OF KENYA
IN THE HIGH COURT AT NAIROBI
CIVIL CASE 131 OF 1978
SENTRIM KENYA LTD........................................APPELLANT
VERSUS
COMMISSIONER OF INCOME TAX..................RESPONDENT
JUDGMENT
The advocates appearing for the parties to this appeal want a ruling that it is unnecessary for appeals against decisions of assessments of local committees to the High Court to come for directions under order L1, rule 2, of the Civil Procedure Rules.
It was submitted that summons for directions are not one of the exceptions mentioned in rule 20 of the Income Tax (Appeals to the High Court) Rules (“the Rules”) made under section 91 of the Income Tax Act (“the Act”). It was urged that no directions are required in this case and in other similar cases.
Section 91 of the Act provides that the Chief Justice may make rules governing appeals to the Court under part X of the Act, dealing with objections, appeals and the relief for mistakes.
Rule 20 of the rules lists matters to which the rules determining procedure in civil suits apply to an appeal as if it were a civil suit. Rule 20 concludes with the words, “save as provided in these Rules, the procedure relating to civil suits before the Court shall not apply to an appeal”. The “Court” means the High Court. The detailed extent to which rules on civil procedure apply to the Income Tax Rules excludes summons for directions. It is my opinion that the exclusion is deliberate and was intended as an omission.
It would be a breach of the Income Tax (Appeals to the High Court) Rules for appeals the subject-matter of this ruling to come for directions.
Order accordingly.
Dated and delivered at Nairobi this 5th day of October 1979.
J.O NYARANGI
JUDGE
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