Written By Mary Mumbua 📝
The High Court has dismissed criminal charges against businessman Humphrey Kariuki and seven others for alleged tax evasion.
In a ruling made by Justice Anthony Mrima, the court noted that the prosecution of the tycoon who was facing an Sh17 billion tax evasion case was being handled by Kenya Revenue Authority (KRA) officers instead of the Office of the Director of Public Prosecutions (ODPP).
“A declaration hereby issues that prosecution of criminal offences in Kenya must only be undertaken by lawful Prosecutors (being either the Director of Public Prosecutions or such other persons exercising the delegated powers of the Director of Public Prosecutions under Article 157(9) of the Constitution or the entities conferred with powers of prosecution pursuant to Article 157(12) of the Constitution) and as long as such prosecutions are in keeping with (a) above,” Justice Mrima ruled.
He issued an order prohibiting the Chief Magistrate’s Court at Milimani from presiding and/or conducting the trial of the Petitioners.
“No Court in Kenya shall forthwith accept, register and in any manner whatsoever deal with any charge sheets not prepared and signed by any of the unlawful prosecutors,” the court said.
Kariuki’s defence team led by lawyers Cecil Miller and Paul Muite argued that the charges against their client were not solid as they came from the Director of Criminal Investigations instead of the Director of Public Prosecutions.
Therefore, the court agreed with the petitioners that the DCI lacked the mandate and expertise to conduct investigations and/or administer and enforce Kenyan and East African Community tax laws.
“The investigations leading to the institution of the said criminal case were conducted by the National Police Service through the Director of Criminal Investigations, then no officers of Kenya Revenue Authority or the National Police Service could undertake the prosecution of the said criminal case whether as Special or Private Prosecutors or at all,” the judgement read.
The DPP issued a gazette notice in April last year appointing three KRA officers to prosecute the Humphrey case.
A gazette notice was published, naming Sheila Sandra, Peter Mwenda, and Irene Muthee as prosecutors.
Mrima, on the other hand, declared the notice unconstitutional. He claimed that the DPP was willingly and unconstitutionally granting the KRA its prosecutorial mandate.