JUDGMENT OF THE COURT
1. By Notice of Motion dated 8th July 2010, the appellant sought an order of certiorari to remove to the High Court and quash the decision of the respondent to demand penalties for late payment of an amount of Ksh. 26,927,358.15 being monies deducted from employees of the appellant council and not remitted within time to the respondent. The appellant further sought an order to prohibit the respondent either directly or indirectly through its officers or servants or agents from demanding the said sum of Ksh. 26,927,358.15 or any part thereof in purported penalties for late remittance of monies deducted from employees of the appellant County Council.
2. The grounds upon which the appellant sought the orders are that the respondent arrived at the sum of Ksh. 26,927,358.15 unilaterally without giving the appellant an opportunity to be heard and without showing how the said sum was arrived at. The appellant contend that it is not in arrears of remittance of any monies t…