[2019] KEHC 10699 (KLR)

[2019] KEHC 10699 (KLR)

The court found that the applicants failed to provide sufficient evidence that the impugned Finance Bill had been enacted or operationalized, as no gazette notice or official document was exhibited. The only evidence presented were trade licences and professional qualifications, which were insufficient to establish...

Source-derived case information.

Citation
[2019] KEHC 10699 (KLR)
Parties
Applicant: Samuel Mahindu & 25 Others; Respondent: Trans Nzoia County Government; Respondent: The Finance County Executive
Court
High Court
Court Station
High Court at Kitale
Jurisdiction
Kenya
Case Number
Petition 4 of 2018
Procedural Posture
Constitutional Petition / Ruling on Interlocutory Application
Outcome
application dismissed
Judges
HK Chemitei
Legal Topics
County Legislation, Double Taxation, Professional Regulation, Conservatory Orders
Source Language
en
Constitutional Law Administrative Law County Legislation Double Taxation Professional Regulation Conservatory Orders

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Parties

Samuel Mahindu & 25 Others

Applicant

Trans Nzoia County Government

Respondent

The Finance County Executive

Respondent

Procedural Posture

Constitutional Petition / Ruling on Interlocutory Application

  1. 1 Whether the Trans Nzoia County Finance Bill, 2017 unlawfully imposes double taxation on medical practitioners in contravention of the Constitution.
  2. 2 Whether the applicants are entitled to conservatory orders staying the implementation of the impugned provisions pending determination of the petition.
  3. 3 Whether the County Government has the constitutional and statutory mandate to levy business licence fees on professionals already regulated by national bodies.

Ratio Decidendi

The court found that the applicants failed to provide sufficient evidence that the impugned Finance Bill had been enacted or operationalized, as no gazette notice or official document was exhibited. The only evidence presented were trade licences and professional qualifications, which were insufficient to establish the existence or effect of the challenged law. The court held that the applicants did not demonstrate a real, imminent, and actual danger of violation of their rights that would warrant the grant of conservatory orders. The distinction between professional regulatory fees and county business licensing fees was acknowledged, but the substantive merits of the petition were...

Court Disposition

application dismissed

Orders

  • The application for conservatory orders is disallowed.
  • Costs shall await the outcome of the petition.