Finance Act 2023 case: Supreme Court concludes hearing of appeal filed by Gov't
The Supreme Court on Wednesday concluded its
two-day hearing session of the consolidated appeal challenging the Court of
Appeal's invalidation of the Finance Act, 2023.
The 7-judge bench announced that it will
deliver its judgment on notice soon, to clear the air on the legality of the
law which the State was forced to revert to following the rejection of the
Finance Bill, 2024.
The Court of Appeal invalidated the 2023 Act on July 31, labelling it unconstitutional for failing to consider the
views of the public on various sections.
The main arguments centred on whether there
had been adequate public participation before the enactment of the Act, whether
there was a necessity for concurrence between the National Assembly and the
Senate before the Bill was taken to the President for assent and whether there
were revenue estimates in preparation of the Act.
Through their lawyers, the appellants, who
are the Cabinet Secretary for Treasury and National Planning, the Attorney
General (AG), the National Assembly, the Speaker of the National Assembly, and
the Kenya Revenue Authority (KRA), argued that they had conducted enough public
participation on the 2023 Act, contrary to the findings of the appellate court.
During the Tuesday session, the National
Assembly team, led by lawyer Issa Mansour, argued that the House’s standing
orders allow Parliament to introduce further changes to any Bill at the
committee stage or in the Committee of the Whole House without undertaking
another round of public participation.
“Nowhere did the National Assembly dismiss
any submission, even where the same propositions were made by different
individuals or institutions. This applied to the memoranda presented physically
and on email,” said Mansour.
The KRA and the National Treasury further
cautioned the bench that the government stands to lose revenue to the tune of
Ksh.214 billion if the national exchequer is forced to revert back to the
Finance Act 2022.
The government has already announced a loss
of Ksh.346 billion following the rejection of the Finance Bill 2024.
On the other hand, the 53 respondents, led by
Busia Senator Okiya Omtatah, maintained that the law was fundamentally
defective and in violation of the Constitution, as it was enacted without
public participation and that even the views collected were not considered.
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