Coming up for hearing: on 9th November 2021.
Appeal filed: on 24th December 2020.
Rule: 110 (1) (2) & (3) of the East African Court of Justice Rules of Procedure of 2019.
Subject Matter: Interim orders.
The Appellant appeals against a ruling of the First Instance Division delivered on 27th November 2020 in Application No. 9 of 2020 (Arising from Reference No. 13 of 2020) KIOO Ltd vs the Attorney General of Kenya on grounds inter alia that; the Honourable Judges erred in law in failing to appreciate the intent and purpose of the provisions of Article 32 of the Protocol for the Establishment of East African Community Common Market and Article 19 of the Customs Union in regards to the impugned section 41 of the Business Laws (Amendments) Act, 2020.
Further challenges the First Instance Division finding that, the Respondent had at the interlocutory stage established triable issues despite the said provisions of the Common Market and the Customs Union allowing the impugned amendment, finding the Respondent had established irreparable injury without any evidence that the taxation measures under the impugned section 41 of the Business laws (Amendments) Act 2020 were being applied to the Respondent, finding at the interlocutory stage that balance of convenience tilts in favour of the Respondent despite the Appellant evidence and submission that the impugned section of the Business Laws (Amendments) Act, 2020 was enacted pursuant to the said Provisions of the Common Market and Customs Union, and failing to apply correct tests and principles relating to grant of interim orders to stop a legislative enactment. The Appellant therefore seek for orders allowing the appeal, setting aside the challenged ruling, and costs.
The Respondent in opposing the appeal states among other things that; the Honourable Judges correctly applied the tri-fold test and principles relating to grant of interim orders, in finding the Respondent had established irreparable injury and could not be adequately compensated by award of damages and the balance of convenience tilts in favour of the Respondent. Further states, the Honourable Judges were correct and understood at the interlocutory stage the purpose and intent of Article 32 of the Protocol for the Establishment of East African Community Common Market and Article 19 of the Protocol for the Establishment of the East African Community Customs Union in regards to the impugned section 41 of the Business Laws (Amendments) Act, 2020 and did not exhibit any biasness against the Appellant. The Respondent pray for dismissal of the appeal with costs and the ruling be affirmed.
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