By Dorothy Musyoka
The National Assembly has appealed to the Supreme Court to overturn a Court of Appeal decision that invalidated the Finance Act 2023.
The appeal was presented in a virtual session by Lawyers Issa Mansuor and Josphat Kuyioni, representing the National Assembly and the Speaker of the National Assembly.
During the appeal hearing, Lawyer Issa Mansuor, representing the National Assembly and the Speaker, argued that there was adequate public participation before the enactment of the Finance Act 2023. This argument directly challenges the Appellate Court’s ruling, which invalidated the Act on the grounds of insufficient public participation.
“Nowhere did the National Assembly dismiss any submission, even where the same propositions were made by different individuals or institutions. And this applied to the memoranda presented physically and on email,” noted Lawyer Mansuor.
Mansuor further highlighted that the National Assembly’s standing orders permit further amendments to any Bill after public participation, during the Committee stage and the Committee of the Whole House, without necessitating another round of public consultations.
This, according to Mansuor, ensures that the legislative process remains dynamic and responsive to public input while balancing efficiency in lawmaking.
Senior Counsel Prof. Githu Muigai, representing the Office of the Attorney General and the Cabinet Secretary for Treasury and National Planning, emphasized the severe financial implications of reverting to the Finance Act 2022.
Prof. Muigai also warned that this outcome could damage the country’s credit ratings and severely impair the government’s ability to fund its programs and meet its debt obligations.
“This would be a very serious issue because it would, in effect, also hamper the Government’s ability to raise revenue through borrowing,” he added.
The court was informed that sufficient public participation had been conducted for the Finance Bill 2023 before it was passed by the National Assembly.
The respondents in this appeal include Busia Senator Okiya Omutata and 52 others, including civil society organizations such as the International Commission of Jurists, Katiba Institute, and the Kenya Human Rights Commission.
As the Supreme Court deliberates, the nation watches closely, awaiting a decision that could shape Kenya’s fiscal policy and governance for years to come.
The appeal is being heard by a Seven-Judge Bench of the Supreme Court, chaired by Chief Justice Martha Koome, includes Lady Justice Philomena Mwilu, Justice Mohammed Ibrahim, Justice Smokin Wanjala, Lady Justice Njoki Ndung’u, and Justice William Ouko, and is critical for government operations as the Finance Act 2023 has remained in force following the collapse of the Finance Bill 2024 earlier this year.