When this Appeal was first called out at 9.15 a.m. this morning during the call over the
Appellant did not appear, the Respondent appeared with a large team ready to proceed for
hearing, directions. Were given at that point that the Appeal would proceed later. It is now
12.47 p.m. the Appeal having been called out and there is still no appearance for the
Appellant.

The Tribunal having considered this application very carefully and in obedience to
Section 27(2) of the Tax Appeals Tribunal Act and Rule 11(1) of the Tax Appeals
Tribunal Rules it is of the considered view that the Respondent's application is merited
with the result that this Appeal is dismissed.
Nyeri Water & Sewerage Company Ltd. -ys- The Commissioner of Domestic Taxes
1
The Tribunal further orders that the Appellant pay the Respondent the sum of Kshs.
45,0001= which sum of money should be paid within fourteen (14) days from the date
hereof and a sum of Kshs. 20,0001= to the Tribunal.