Nairobi, Feb. 1 -- The High Court has dismissed an appeal by Mwalimu National Sacco seeking to quash a tax demand of Sh44.9 million.

Justice David Majanja dismissed the petition stating that an appellate court dealing with matters of law cannot engage in a factual exercise as it will be usurping the powers of the tax appeals tribunal and also exceeding its own jurisdiction.

The Sacco was slapped with the demand in 2018 arising from Pay As you Earn (PAYE) and corporate tax. The initial amount demanded by KRA was Sh1.2 billion but the tribunal struck out a chunk of the amount leaving Sh44.9 million.

"I find that the appellant (Mwalimu) is inviting the court to look at the evidence again and come to a different factual conclusion to that ...