Republic v County Government of Nairobi & 3 others Ex parte Complimentary Schools Association of Kenya (Dagoretti Sub-County Branch) [2017] KEHC 2896 (KLR)
- Court
- High Court of Kenya
- Case number
- 2896
- Citation
- [2017] KEHC 2896 (KLR)
- Decided
- 16 October 2017
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeMiscellaneous ApplicationPostureEx parte applicationCoramLenaola
Holding
The application is granted, prohibiting the respondents from levying taxes against the applicant's members.
Facts
The applicant, Complimentary Schools Association of Kenya (Dagoretti Sub-County Branch), is a registered organization with over 200 APBET Schools members. The respondents, County Government of Nairobi and its officials, have levied Single Business Permits against the applicant's members since 2013.
Issues
- Exemption of APBET Schools from taxation
- Ultra vires actions by respondents
Reasoning
The court found that the applicant's members are exempt from taxation and that the respondents' actions were ultra vires. The court also noted that the applicant's case was not based on the lack of enabling legislation.
Outcome
Application granted
Orders
- Prohibition to levy taxes against APBET Schools members
Remedies
- Prohibition of tax levies
Authorities cited
Legislation (2)
- Nairobi City County Finance Act, 2013
- Basic Education Regulations, 2015
Cases cited (1)
- Republic vs. Land Disputes Tribunal Court Central Division and Another Ex parte Nzioka [2006] 1 EA 321
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
Loading judgment…