The National Assembly will on Tuesday September 10, 2024, make its arguments before the Supreme Court in a petition where the House is challenging a Court-of-Appeal Judgement that had invalidated the Finance Act 2023.
This comes after a seven Judge Bench of the Supreme Court chaired by Chief Justice Martha Koome dismissed an application in which four applicants had sought review of the hearing dates as initially set by the Court.
In their ruling, Lady Justice Koome, Lady Justice Philomena Mwilu, Justice Mohammed Ibrahim, Lady Justice Njoki Ndu’ngu, Justice Smokin Wanjala, Justice Isaac Lenaola and Justice William Ouko noted that the appeal was urgent and of immense public importance thus needed to be speedily dispensed with.
The application to alter hearing dates, came after the court set Tuesday September 10, 2024, and Wednesday September 11, 2024 as the hearing dates of the Petition following a ruling on August 20, 2024, in which the bench also temporarily suspended the Appellate Court Judgement that had invalidated the Finance Act 2023, pending conclusion of the current appeal before the apex court.
Court rejects application to alter hearing date
Applicants had sought for alteration of the dates to allow them ample time to prepare for the hearing.
Affirming the hearing dates as initially set by the Court, the Judges noted that all the parties had sufficient time to file their appeal since July 31, 2024 when the Court of Appeal delivered the impugned judgement, especially due to the immense public interest, sensitivity and urgency of determination of the issues raised in the appeal.
The fact that the appellants filed their appeals with the said urgency and have complied with all the directions issued by this Court as have the applicants, means that the applicants could have similarly done so but for their own indolence,” ruled the Judges.
Pending the hearing and determination of the case, the government can continue rolling out its programmes guided by the Finance Act 2023.
Speaker of the National Assembly, the Cabinet Secretary for National Treasury and Planning, the Attorney General and the Kenya Revenue Authority (KRA) are other appellants.
Finance Bill 2024 withdrawn
The Finance Act 2023, legally remained in force in the current Financial Year 2024/2025, after the National Assembly earlier this year voted in agreement with the President’s reservations and recommendation to delete all the Clauses of the Finance Bill 2024, thereby rescinding the Bill in its totality.
The respondents in the appeal include Busia Senator Okiya Omutata and 52 others including the International Commission of Jurists, Katiba Institute and the Kenya Human Rights Commission.
