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Court rejects petition against tax waivers
Justice Mwita agreed with the National Assembly’s submission that hearing the petition would breach the sub judice rule, which prevents relitigation of similar matters that are before a higher court.
The High Court has declined a second petition to nullify a section of the Income Tax laws that allows the Cabinet Secretary for the National Treasury and Economic Planning to grant income tax waivers to specific individuals or certain classes of income.
The court found that a similar dispute is pending determination at the Supreme Court, after the Court of Appeal ruled that the contested law, Section 13(2) of the Income Tax Act, is constitutional.
