Republic vs. Kenya Revenue Authority ex parte Aberdare Freight Services Limited [2004]
While the KRA has power to assess and demand payment of taxes due, such powers can only be exercised validly if they are exercised reasonably, rationally and properly.
“It is now an accepted principle in this field of law that statutory powers and duty must be exercised and performed reasonably.”
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
