<p class="ql-align-center"><strong>JUDGMENT OF THE COURT</strong></p><p class="ql-align-justify">1. This appeal arises from a judicial review application whereby the respondent’s ex parte applicants sought prerogative orders of certiorari and prohibition to issue against the appellants directing the Clerks of Wajir and Mandera County Councils to stop levying illegal and or unfair taxes in the form of cess on <em>“miraa”</em> obtained from Meru County Council whenever the said <em>“miraa”</em> is transported through the administrative jurisdictions of Wajir and Madera Country Councils respectively.</p><p class="ql-align-justify">2. The background is that the respondents have been trading in <em>“miraa”</em> as a source of income generating business between Meru, Wajir and Mandera County Councils. In the course of buying and transporting <em>“miraa”</em> from Meru County Council via Wajir County Council to Mandera County Council, the appellants enforce cess payments upon the respondents both in Wajir and Mandera County Councils respectively. It is the respondents’ case that the cess levied by Wajir and Mandera County Councils a…</p>