Chief Justice Martha Koome has appointed a three-judge bench to hear the case challenging the implementation of the Finance Act, 2023.
The three are justices David Majanja, Lawrence Mogambi and Christine Meoli.
The bench, presided by Justice Majanja, is expected to determine the petition filed by Busia Senator Okiya Omtatah, Eliud Matindi, Michael Otieno and four others.
The petitioners want the Finance Act declared unconstitutional, arguing that there is no concurrence of both Speakers of the National Assembly and Senate on matters relating to counties.
Further, they argue that the tabling of the Finance Bill, now an Act after President William Ruto assented to it, was done without following due procedure.
The Act ran into legal headwinds after Justice Mugure Thande issued conservatory orders on June 30 temporarily suspending its implementation and collection of new taxes, which seeks to mobilise an additional Sh211.0 billion in tax revenue in the financial year 2023/24.
On July 10, Justice Thande declined to lift the conservatory orders and allowed a prayer for the case to be certified as raising weighty constitutional issues and referred the file to the CJ to constitute a bench to hear and determine the case.
The bench is now expected to set the date for the hearing.
