Nzamba Kitonga v Machakos County Government & another; Commission for Administrative Justice (Interested Party) [2019] KEHC 5638 (KLR)

Facts

The plaintiff, Nzamba Kitonga, sought orders from the court for the 1st defendant, Machakos County Government, to issue a rates payment receipt for the year 2017, declare penalties and interests levied against his property as illegal, and restrain the defendant from charging monthly penalties and interests. The plaintiff alleged that the 1st defendant failed to issue receipts for rates paid and unlawfully levied penalties and interests.

Issues

1. Issuance of rates payment receipt
2. Declaration of penalties and interests as illegal
3. Restraint from charging monthly penalties and interests
4. Development and maintenance of a modern rates collection management system

Reasoning

The court found that the plaintiff had made payment for the year 2017 and was not subject to penalties for late payment. The court also found that the 1st defendant failed to issue receipts for rates paid and unlawfully levied penalties and interests.

Outcome

Application allowed

Authorities cited