I have already found that the serious allegations that the respondent has no other known assets in Kenya and that there is reasonable apprehension that the only director of the respondent who is a foreigner may transfer the only available funds out of jurisdiction. These have not been denied. For the other reason that the amount involved is huge, there may be a motivation to move those funds.
Accordingly, notwithstanding that the assessment notice was issued on August 2, 2023, I allow the application as prayed. The order shall be in force until September 11, 2023 by which time the provisions of sections 45 to 48 of the Act may be resorted to.