the levy charged by the County of Mombasa was a charge on services as contemplated under Article 209(4) & (5) of the Constitution of Kenya.
“We, therefore, fault the superior Courts’ interpretation and application of Article 209(4) of the Constitution in their finding that the cess levied by the First Respondent (Mombasa County) was in line Constitution. Consequently, we set aside the Judgements of the High Court and of the Court of Appeal,” the ruling added.
This was in line with Base Titanium’s appeal filed to the Supreme Court in which the company claimed that the Court of Appeal had erred in its interpretation and application of the aforementioned Articles when finding a levy imposed under the Mombasa County Finance Act was properly enforced as a charge for services provided within the meaning of the Articles.
