Judgment KWIMBA
The 1st plaintiff is entitled to collect service levy from the defendant, but the claimed amount is unreasonable as it is not based on actual turnover for Kwimba District. The appropriate rate is 0.15%, consistent with other districts on the same project, and payment must be calculated from each Interim Payment Certificate (IPC) paid by TRC, not on estimated figures.
Source excerpt
- Service levy
- Local government finance
- By-laws
- Rate of taxation
- Government projects