Mocian Limited v Commissioner of Domestic Taxes

The Appellant, a limited liability company the registered proprietor of Freehold property LR No. 209/289/1/2209/19387 located in Nairobi on which was situated a residential bungalow. The Appellant then applied' for and obtained for change of user from residential to commercial use in the year 2009 and the property was assigned a new Land Reference number being LR. 209/19387 with the land tenure converted to leasehold hereinafter referred to as "the said property". "