[2015] KEHC 7056 (KLR)
The court found that the County Governments of Narok, Nairobi City, and Nandi had provided evidence of enacting a legal framework to regulate the levying and charging of Agricultural Produce Cess. Consequently, the previous judgment restraining these counties from levying the cess was no longer applicable to them....
Source-derived case information.
- Citation
- [2015] KEHC 7056 (KLR)
- Parties
- Applicant: Cereal Growers Association; Applicant: Hugo Wood; Respondent: County Government of Narok; Respondent: County Government of Nairobi; Respondent: County Government of Nyeri; Respondent: County Government of Murang’a; Respondent: County Government of Trans Nzoia; Respondent: County Government of Uasin Gishu; Respondent: County Government of Nandi; Respondent: County Government of Nakuru; Respondent: Ministry of Agriculture, Livestock & Fisheries; Respondent: Ministry of Devolution and Planning; Respondent: The National Treasury
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Law Courts)
- Jurisdiction
- Kenya
- Case Number
- Petition 385 of 2013
- Procedural Posture
- Constitutional Petition / Post Judgment Review Ruling
- Outcome
- Partial review and setting aside of previous orders against compliant respondents; orders remain against non-compliant respondents.
- Judges
- I Lenaola
- Legal Topics
- County Taxation, Agricultural Cess, Judicial Review, Legal Frameworks
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Cereal Growers Association
Applicant
Hugo Wood
Applicant
County Government of Narok
Respondent
County Government of Nairobi
Respondent
County Government of Nyeri
Respondent
County Government of Murang’a
Respondent
County Government of Trans Nzoia
Respondent
County Government of Uasin Gishu
Respondent
County Government of Nandi
Respondent
County Government of Nakuru
Respondent
Ministry of Agriculture, Livestock & Fisheries
Respondent
Ministry of Devolution and Planning
Respondent
The National Treasury
Respondent
Procedural Posture
Constitutional Petition / Post Judgment Review Ruling
Legal Issues
- 1 Whether the County Governments had enacted a legal framework to lawfully levy or charge Agricultural Produce Cess.
- 2 Whether the previous judgment restraining the levying of Agricultural Produce Cess should be set aside for counties that have complied with the legal framework requirement.
Ratio Decidendi
The court found that the County Governments of Narok, Nairobi City, and Nandi had provided evidence of enacting a legal framework to regulate the levying and charging of Agricultural Produce Cess. Consequently, the previous judgment restraining these counties from levying the cess was no longer applicable to them. The court therefore reviewed and set aside the orders against the 1st, 2nd, and 7th Respondents. However, the judgment and orders remained in force and enforceable against the other respondents who had not demonstrated compliance with the requirement to enact a legal framework. The decision was grounded in the principle that public authorities must act within the law and that...
Court Disposition
Partial review and setting aside of previous orders against compliant respondents; orders remain against non-compliant respondents.
Orders
- Orders restraining the 1st, 2nd, and 7th Respondents from levying Agricultural Produce Cess are set aside.
- The judgment and orders remain in force and enforceable against the 3rd, 4th, 5th, 6th, 8th, 9th, 10th, and 11th Respondents.
Full Case Text
Judgment text and source record
43 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA AT NAIROBI
CONSTITUTIONAL AND HUMAN RIGHTS DIVISION
PETITION NO.385 OF 2013
BETWEEN
CEREAL GROWERS ASSOCIATION…………………………....………1ST PETITIONER
HUGO WOOD.....................................................................................2ND PETITIONER
AND
COUNTY GOVERNMENT OF NAROK......…………………..………1ST RESPONDENT
COUNTY GOVERNMENT OF NAIROBI……………………….……2ND RESPONDENT
COUNTY GOVERNMENT OF NYERI……………………….…………3rd RESPONDENT
COUNTY GOVERNMENT OF MURANG’A…………...………….…4TH RESPONDENT
COUNTY GOVERNMENT OF TRANS NZOIA…………………..…5TH RESPONDENT
COUNTY GOVERNMENT OF UASIN GISHU..………………….…6TH RESPONDENT
COUNTY GOVERNMENT OF NANDI………………………………..7TH RESPONDENT
COUNTY GOVERNMENT OF NAKURU…….…………………….…8TH RESPONDENT
MINISTRY OF AGRICULTURE, LIVESTOCK
& FISHERIES……………………………………………………..…………..9TH RESPONDENT
MINISTRY OF DEVOLUTION AND PLANNING……………….10TH RESPONDENT
THE NATIONAL TREASURY…………………………………………11TH RESPONDENT
RULING
On 11th September 2014, I delivered a Judgment in which I partly orders as follows;
“An order is hereby issued directing the 1-8th Respondents to stop the levying/charging of Agricultural Produce Cess or related tax in their areas of jurisdiction until such time as they would have enacted a supportive legal framework or until they produce evidence of such a legal framework within the next 30 days.”
Subsequently, the following County Governments filed evidence of the fact that they had indeed enacted a Legal framework to regulate the levying/charging of Agricultural Produce Cess;
Narok
Nairobi City
Nandi
The above being the case, it follows that the Judgment above no longer binds the said County Governments and to that extent the Judgment is hereby reviewed and any orders issued against the 1st, 2nd and 7th Respondents is hereby set aside. For avoidance of doubt the Judgment as against the 3rd, 4th, 5th, 6th, 7th, 8th, 9th, 10th and 11th Respondents remains and in enforceable.
Orders accordingly.
DATED, DELIVERED AND SIGNED AT NAIROBI THIS 13TH DAY OF FEBRUARY, 2015.
ISAAC LENAOLA
JUDGE
In the presence of:
Kariuki – Court clerk
Mr. Macharia holding brief for Mr. Wakhokho for 4th Respondent
Miss Kamau for 1st Petitioner
Mr. Muthomi holding brief for Mr. Oonge for 2nd Respondent
Mr. Terer for 7th Respondent
No appearance for Petitioner
Order
Ruling duly read.
ISAAC LENAOLA
JUDGE