JUDGMENT OF THE COURT
[1] The genesis of this appeal is Gazette Notice No 2053 (hereinafter referred to as “Gazette notice”), that was published on 27th February, 2009. According to the Gazette notice Lamu County Council (hereinafter referred to as the 2nd Respondent), imposed a 2% accommodation levy on Hotels and or Guest houses operating in Lamu with effect from 1st January, 2009. CELIA KECK and JOHNNY BRINKMAN (hereinafter referred to as the appellants) who are Hotel operators, failed to comply with the Gazette notice. As a result the 2nd respondent initiated criminal proceedings against them before the Resident Magistrate (Lamu Court) (1st respondent).
[2] The appellants and 4 others moved to the High Court as ex-parte applicants under Order 53 of the Civil Procedure Rules, pursuant to leave granted on 3rd May, 2010. They filed a notice of motion seeking judicial review orders against the respondents as follows:
1. That this Honourable Court do grant an order of certiorari to remove …