Auma v County Government of Kisumu
Auma v County Government of Kisumu (Environment and Land Judicial Review Case E001 of 2024) [2026] KEELC 5324 (KLR) (21 August 2026) (Ruling)
The deductions of Kshs. 8,459.12 VAT, Kshs. 24,531.45 withholding tax and Kshs. 147.19 procurement levy were unlawful because a decree is not income, not a taxable supply and not a procurement payment; the taxed costs were properly part of the sum owed under the order already found to have been disobeyed; however, because the respondent had paid the principal sum and the shortfall was modest, the contempt was treated as purged in part only and the respondent was given a final thirty-day opportunity to pay the balance before sentencing.
Source excerpt
- Mandamus against county government
- Execution against government
- Withholding tax on decrees
- Vat on court awards
- Procurement levy on judgment debt
- Accounting officer under government proceedings act