JUDGMENT OF THE COURT
[1] Under Article 209 of the Constitution, a County Government is empowered to raise additional revenue to supplement the revenue allocated by the Commission on Revenue Allocation. In raising such revenue, a County is allowed to levy taxes, rates and impose charges for the services it provides. However, this power is subject to the qualification under Sub-Article (5) which stipulates:
“The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.”
It is the said Sub-Article that forms the basis of the appeal before us.
[2] Base Titanium Limited (the appellant) is a registered holder of a special mining lease No. 23 (lease) issued by the Commissioner of Mines and Geology. Pursuant to the lease, the appellant is clothed with the right to mine and process titanium and zircon minerals from Kwa…