County effort to levy taxes declared illegal

A court on Thursday declared a Bill that sought to introduce a new range of taxes in Kiambu County null and void.

High Court judge George Odunga said there was no clear indication of public participation in the Kiambu Finance Bill 2013 and dismissed the county government’s claim that it had advertised the proposed law and held a public meeting as part of consultations.

“There was no public participation as required by the Constitution and I hereby declare that the Act violates the Constitution,” he said.

Residents filed the case against the Bill through an association called Jamofastar Welfare.

They accused Governor William Kabogo (below) and his executive of acting unconstitutionally.

The judge said the governor, his deputy, the executive committee and attorney-general violated the Constitution.

“One newspaper advertisement and meeting a few people in a five-star hotel do not amount to public participation as required by the Constitution,” he said.

Justice Odunga added that although it is the duty of the County Assembly to enforce property rates, the rules must be passed by an Act of Parliament.

The residents claimed that the Bill, which proposed new charges for burials in public cemeteries, infringed on their constitutional right to human dignity, in particular the right to afford social amenities and the right to be respected after death.

However Mr Kabogo’s government defended Bill, saying it did not intend to levy taxes but only sought to impose permit fees and charges for services just like the former local authorities.

The county government said it had consulted widely with the residents before publishing the Bill.

It asked the judge to exercise judicial restraint in the spirit of separation of powers and desist from granting orders to stop the Bill.