Attorney General of the Republic of Kenya v Kioo Limited (Appeal No.3 of 2021)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The East African Court of Justice struck out an appeal concerning differential tax on glass bottles imported within the East African Community after the parties consented that the matter had become moot due to the Finance Act 2021 abolishing the contested tax. The Court ordered each party to bear its own costs, finding this just and equitable given the appeal was resolved before hearing and the new law had not been in force when the appellant filed submissions.
Outcome
Appeal struck out as moot following legislative change abolishing the contested tax
Facts
The Attorney General of Kenya appealed a decision concerning differential tax imposed on glass bottles imported from East African Community countries. On 8 November 2021, the Court was notified by letter that the appeal had been overtaken by events due to the enactment of the Finance Act 2021, which abolished the differential tax that was the subject of the appeal. Both parties consented that the matter had become moot. The only remaining issue was the allocation of costs.
Issues
- Whether the appeal has become moot following the enactment of the Finance Act 2021 which abolished the differential tax on glass bottles.
- How costs should be allocated where an appeal has been overtaken by legislative change.
Orders
- Appeal struck out by consent.
- Each party to bear its own costs.
Legislation cited (1)
- Finance Act 2021 (Kenya)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.