1.Following the dismissal of the application dated June 13, 2022, the Nyamira County Government has lost the only remaining chance which it had, to challenge the ruling of the taxing officer.
2.In the event, the Certificate of Costs dated February 4, 2022 has neither been set aside nor varied. It is therefore final as to the contents thereof.
3.On the basis of the said certificate of costs, I do now hereby grant judgment in favour of the applicant, in the sum of Kshs 17,735,363.50.
4.The said sum shall attract interest at Court rates with effect from March 5, 2022. I so order after allowing the respondent a grace period of 30 days, from the date when the ruling was delivered. My said decision is informed by the letter from the respondent’s advocate, M/s Hassan Mutembei & Co Advocates, dated February 18, 2022. From the said letter, it is discernable that the respondent was aware of the ruling dated February 4, 2022.
5.I further order the respondent to pay to the applicant, the costs of the application dated April 20, 2022.