Mount Kenya Bottlers Limited & 3 Others V Attorney General & 3 Others [2012] eKLR
A Tax Cannot Be Invalidated by Courts Merely for Being Unfair or Harsh
Where Hon Lenaola J cited a statement by Justice G. P. Singh who stated that; ” Whether the taxation imposed is unfair, harsh or inequitable cannot be the reason for holding that it should not be imposed. It is the duty of the state to impose taxation and it is the duty of its subjects to pay such taxes as are so imposed.”
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