Chief Justice Martha Koome has selected three judges to hear and determine petitions challenging the Finance Act, 2023.
The High Court suspended the implementation of the Act on June 30 following petitions by Busia Senator Okiya Omtatah and several others challenging the law.
CJ Koome on Tuesday appointed High Court judge David Majanja (presiding judge), Lady Justice Christine Meoli and Justice Lawrence Mugambi to hear and determine the case.
On July 10, High Court judge Mugure Thande declined to set aside orders suspending the Finance Act, which President William Ruto signed on June 26.
The judge ruled that the petitioners have proved that they have a case adding that if the orders were to be lifted the public stands to suffer.
“The petitioners have proved that they have a prima facie case….there’s merit in granting conservatory orders,” the judge noted.
The judge further directed that the file be forwarded to CJ Koome to appoint a three-judge bench who will hear and determine the matter.
Further while declining to delve into the merits of the case the judge noted that if the orders are not reserved then there is danger in rendering the case as nugatory and an academic exercise.
Similarly, the judge said that lifting the conservatory orders will be against the public as there will be a real risk of the public being subjected to unconstitutional laws that have been challenged.
In the case, Busia senator Okiya Omtatah and others moved to court to challenge the Finance Act 2023, saying that it was unconstitutional.
The state, through the AG’s lawyers led by Githu Muigai wanted the orders granted in June suspending the implementation lifted.
The Act raises VAT on petroleum products from 8% to 16% among a raft of other revenue-raising measures through taxes.
