Cereal Growers Association & Hugo Wood v County Government Of Narok, County Government Of Nairobi, County Government Of Nyeri, County Government Of Murang’a, County Government Of Trans Nzoia, County Government Of Uasin Gishu, County Government Of Nandi, County Government Of Nakuru, Ministry Of Agriculture, Livestock & Fisheries, Ministry Of Devolution And Planning & National Treasury [2015] KEHC 7056 (KLR) | County Taxation | Esheria

Cereal Growers Association & Hugo Wood v County Government Of Narok, County Government Of Nairobi, County Government Of Nyeri, County Government Of Murang’a, County Government Of Trans Nzoia, County Government Of Uasin Gishu, County Government Of Nandi, County Government Of Nakuru, Ministry Of Agriculture, Livestock & Fisheries, Ministry Of Devolution And Planning & National Treasury [2015] KEHC 7056 (KLR)

Full Case Text

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