Login Register

Base Titanium Limited v. County Government of Mombasa & Attorney General

(2018) JELR 105797 (CA)

Court of Appeal  •  Civil Appeal 69 of 2017  •  5 Jul 2018  •  Kenya

Alnashir Ramazanali Magan Visram, Martha Karambu Koome, Wanjiru Karanja



[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…

There's more. Sign in to continue reading

judy.legal is the comprehensive database of case law and legislation from Ghana, Kenya and Nigeria. Gain seamless access to over 20,000 cases, recent judgments, statutes, and rules of court.

Get started   Login