Chief Justice Martha Koome on Tuesday, July 18, appointed a three-judge bench to hear and determine the fate of the Finance Act 2023.
Justice David Majanja will serve as the presiding judge for this case, taking the lead in overseeing the proceedings. He will be supported by Justice Lawrence Mogambi and Justice Christine Meori, completing the three-judge panel assigned to hear and decide the fate of the controversial act.
The appointment of the three-judge bench carries significant implications due to the importance of the case at hand. The Kenya Kwanza regime is banking on the proposals outlined in the Finance Act 2023, to raise much needed revenue to fund its development projects.
High Court Judge Mugure Thande temporarily suspended the implementation of the Finance Act on June 30. Later, on Monday, July 10, the judge upheld the suspension, maintaining the halt on its execution.
While upholding the suspension, the High Court Judge ruled that the case needed to proceed to full trial and as such directed the CJ to constitute an extended bench to determine the case.
When the case will be determined
While the Chief Justice has the powers to constitute the bench, its the three-judge bench that bears the responsibility of setting a date when the matter will be mentioned for hearing.
The petitioners in the case include; Busia Senator Okiya Omtatah and Azimio la Umoja – One Kenya Coalition.
The two parties petitioned the court to suspend the Act's operationalisation noting that besides introducing punitive tax measures, the Act was also hurriedly prepared without involving the Senate and other stakeholders.
Respondents in the case include the Attorney General Justin Muturi and the National Treasury Cabinet Secretary Njuguna Ndung’u.
The Treasury has contested the case warning that should the petitioners emerge victorious, the country could lose Ksh211 billion.
The CS observed that the petition will cripple service delivery as it will starve key development sectors of funding.
