The Supreme Court overturned an Appellate Court verdict that had declared the Finance Act 2023 Unconstitutional.
This followed the successful appeal filed at the Supreme Court by the Cabinet Secretary for National Treasury, the Attorney General and the National Assembly and the Kenya Revenue Authority, challenging the July 31st 2024 Court of Appeal’s judgment declaring the Finance Act 2023 Unconstitutional.
The judgment was crucial as the Finance Act 2023, remained Constitutionally in force during the 2024/2025 Financial Year following collapse of the Finance Bill 2024.
In the Judgment delivered by the full seven-judge Bench, Chaired by Chief Justice Martha Koome, the Apex Court ruled that the Legislative process; including public participation on the Finance Act 2023, was undertaken in accordance with the requisite Constitutional dictates.
“In particular we find that the Bill underwent the concurrence process under Article 110 (3) of the Constitution,” ruled the Judges.
The ruling detailed that the billl being a Money Bill did not require the consideration of the Senate; and was subjected to Public Participation which was adequate and satisfactory taking into account the circumstances of enacting a Finance Act.
Following this finding, the Seven Judge Bench found that there was no basis for the Appellate Court to declare the entire Act Unconstitutional.
YOU MAY ALSO READ:
Govt will not settle SACCO dues KCC deducted from former employees, CS Mbadi tells senators
Regarding queries on the Affordable Housing Levy which had been one of the grounds backing the initial Petition that led to nullification of the critical budgetary Law, the Supreme Court ruled that the impugned sections of the Finance Act 2023 “were moot;” alluding that they were subject to debate.
“Taking into account that our findings to the effect that the Court of Appeal erred in declaring the entire Act unconstitutional, the prayer for refund of taxes as sought, fails,” ruled the Supreme Court.
Judges indicated that the focus on the People in the Budget making process must be balanced against the Government’s Constitutional mandate to facilitate and realize a strong and acceptable fiscal outlook for the economy.
The Appeal originated from a Petition initially filed at the High Court in 2023, by several Petitioners including Busia Senator Okiya Omutata, the Law Society of Kenya, Katiba Institute and the International Commission of Jurists (Kenya) among others.
The finance bill had led to major protests on June, July witnessed around the country that led to storming of national assembly, more than 60 people were killed during the protests.
By Obegi Malack
Get more stories from our website: Sacco Review.
For comments and clarifications, write to: Saccoreview@
Kindly follow us via our social media pages on Facebook: Sacco Review Newspaper for timely updates
Stay ahead of the pack! Grab the latest Sacco Review newspaper!
