JUDGMENT
A. Background
1.The present appeal arises from the Judgement of the Court of Appeal (Visram, Karanja & Koome, JJA) which upheld the decision of the High Court which had dismissed the appellant’s petition.
2.This appeal concerns a cess of KES. 3000 imposed upon each of the appellant’s trucks from June 17, 2014, whenever transporting its minerals from Kwale County to Mombasa Port which is within the 1st respondent’s jurisdiction. The 1st respondent continued to impose the cess despite a protest from the appellant that the same contravened the Constitution, and a further confirmation from the Attorney General that the cess imposed was unconstitutional.
3.Aggrieved by the 1st respondent’s action, the appellant filed HC Petition No 9 of 2015,Base Titanium Limited v the County Government of Mombasa & another where it sought the following orders: (a) a declaration that the actions of the 1st respondent to charge the appellant a cess in the sum of Kshs 3,000 per truck, or any sum at all,…