[2019] KEHC 5076 (KLR)

[2019] KEHC 5076 (KLR)

The court found that the cess/fees imposed by the County Government of Tharaka Nithi on transporters of quarry products is a legitimate service charge authorized under Article 209(4) of the Constitution, as it is levied on vehicles transporting goods and not on minerals themselves. The court held that quarry...

Source-derived case information.

Citation
[2019] KEHC 5076 (KLR)
Parties
Applicant: Bustra Saving and Credit Co-operative Society Limited; Applicant: Elipheret Micheni; Respondent: County Government of Tharaka Nithi County
Court
High Court
Court Station
High Court at Chuka
Jurisdiction
Kenya
Case Number
Constitutional Petition 5 of 2019
Procedural Posture
Constitutional Petition / Judgment
Outcome
Petition struck out for incompetence due to non-joinder of the County Assembly of Tharaka Nithi.
Judges
BB Limo
Legal Topics
Public Participation, County Legislation, Cess and Service Charges, Separation of Powers, Natural Resources Taxation, Judicial Review
Source Language
en
Constitutional Law Administrative Law Tax Law Public Participation County Legislation Cess and Service Charges Separation of Powers Natural Resources Taxation +1 more

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Parties

Bustra Saving and Credit Co-operative Society Limited

Applicant

Elipheret Micheni

Applicant

County Government of Tharaka Nithi County

Respondent

Procedural Posture

Constitutional Petition / Judgment

  1. 1 Whether the cess/fees charged by the Respondent on transporters are legal.
  2. 2 Whether there was proper and sufficient public participation in the enactment of Section 14(1) of Tharaka Nithi County Finance Act 2018.
  3. 3 Whether failure by the petitioners to sue the County Assembly of Tharaka Nithi is fatal to this petition.

Ratio Decidendi

The court found that the cess/fees imposed by the County Government of Tharaka Nithi on transporters of quarry products is a legitimate service charge authorized under Article 209(4) of the Constitution, as it is levied on vehicles transporting goods and not on minerals themselves. The court held that quarry products such as stones, murram, and quarry chips are not classified as minerals under the Mining Act, 2016, and thus do not fall within the exclusive taxation powers of the National Government. However, the court determined that the petition was fatally defective due to the petitioners' failure to join the County Assembly of Tharaka Nithi, the legislative body responsible for...

Court Disposition

Petition struck out for incompetence due to non-joinder of the County Assembly of Tharaka Nithi.

Orders

  • The petition is struck out for want of specificity and non-joinder of a necessary party (County Assembly of Tharaka Nithi).
  • Each party to bear its own costs.