Court bars former KRA staff from representing a client in a tax dispute.
By Samuel Migele
The Tax Appeals Tribunal has barred a former officer of the Kenya R
evenue Authority from representing the adverse party in a matter i
nvolving a decision made by the officer. Mr Patrick Chege, having i
ntimate knowledge about
the matter while in the employment of the Authority participated in
making an objection decision in the tax case of ICEA Lion Life Assur
ance Company vs Commissioner of Domestic Taxes.
In a ruling delivered on 16th July 2021, the Tribunal heard that Mr.
Patrick Chege was previously a senior employee of KRA before leavi
ng the position. While in the employment of the Authority, he made
an objection decision on behalf of the Commissioner, the subject of t
he current appeal at the Tribunal by Icea Lion Life Assurance
Company that he sought to represent in the proceedings.
In a clear message of disapproval of representation of a client by a p
erson with conflict of interest in legal proceedings, the Tribunal, rel
ying on well-
settled doctrines observed that one of the basic principles of natural
justice is that no person can be a judge in a case in which they
have an interest.
Having made the
objection decision for the Commissioner of Domestic Taxes, Mr.
Chege could not represent the company against the Commissioner o
ver the same decision. In any case, the Tribunal added, justice must
not only be done, it must be seen to be done.
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