Blow to Ruto as Court of Appeal Rules Finance Act 2023 Unconstitutional Following Senator Omtatah’s Petition
The Finance Act, 2023 was deemed unconstitutional by the Court of Appeal on Wednesday after a petition from Busia Senator Okiya Omtatah and others.
Judges John Mativo, Agnes Murgor, and Kathurima M’Inoti from the Court of Appeal upheld the High Court’s decision that sections 76 and 78 of the Finance Act 2023, which amended section 7 of the Kenya Road Act 199, were unconstitutional, null, and void.
The court ruling noted that the process leading to the Finance Act 2023’s enactment was fundamentally flawed and violated the Constitution, rendering sections 30 to 38, 52 to 63, and 23 to 59 of the Act equally unconstitutional.
Senator Okiya Omtatah had filed the case, which included over 50 respondents such as Parliament and the Speaker of the National Assembly.
However, the judges rejected the respondents’ request for the government to refund taxes collected under certain sections of the Act, as it wasn’t included in the original petition before the High Court.
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The court upheld the High Court’s finding that both houses’ concurrence in enacting the Finance Act, 2023 was not required under Article 114.
Additionally, sections 18, 21, 23, 24, 26, 32, 34, 38, 44, 47, 69, 72, 79, 80, 81, 82, 83, 85, 100, 101, and 102 were declared unconstitutional due to lack of fresh public participation and violating the legislative process outlined in the Constitution.
The enactment of the Finance Act violated Articles 220 (1) and 221 of the Constitution, as well as sections 37, 39A, and 40 of the PFMA, which govern the budget-making process. This flaw rendered the Act fundamentally void and unconstitutional.
The bill, presented to the National Assembly on June 14, 2023, and passed on June 23, introduced controversial taxes like the housing levy, which was ruled unconstitutional.
Senator Omtatah, commenting after the court’s decision, highlighted that the three-judge bench had invalidated the Finance Act, which faced significant opposition from Kenyans.
“The Court of Appeal agrees with our petition and invalidates the entire FY 2023/25 finance bill,” he stated.
Blow to Ruto as Court of Appeal Rules Finance Act 2023 Unconstitutional Following Senator Omtatah’s Petition
