Kenya: Supreme Court Dismisses Applicant Seeking KRA Reward for Formula to Curb Rental Tax Fraud

Nairobi — The Supreme Court has dismissed an application by a claimant seeking a reward from the Kenya Revenue Authority for sharing a formula to curb rental tax fraud.

The apex court cited flawed procedure in dismissing the petition by Lawrence Miruka who sought judicial review from the Supreme Court despite a similar application pending at the Court of Appeal.

“There is neither an appeal nor an intended appeal preferred to this Court from the Court of Appeal. The applicant has not made reference to any decision by the Court of Appeal in the present case,” the ruling delivered on Friday read.

Supreme Court further noted the petitioner failed to meet the legal requirements as envisaged in Article 163 of the constitution for the apex court to review a matter.

The petitioner had demanded a reward from KRA saying he had given ideas, information, and intelligence for which he had not been rewarded.

Miruka said he had given the taxman information to map out and register all landlords, estate property owners, estate agents and curb tax evaders.

He had filed the case before the High Court but it declined to enter judgment in default and dismissed his petition.

Flawed procedure

Article 163 (4) provides that Appeals shall lie from the Court of Appeal to the Supreme Court as of right in any case involving the interpretation or application of the Constitution or in any other case in which the Supreme Court, or the Court of Appeal, certifies that a matter of general public importance is involved.