LSK Protests Supreme Court Ruling Upholding Finance Act 2023

Jeff Angote/The Nation

The Supreme Court (file photo)

30 October 2024

Capital FM (Nairobi)

By Sharon Resian

The Law Society of Kenya (LSK) has expressed dissatisfaction with the Supreme Court's ruling overturning the decision by the Court of Appeal to quash the Finance Act 2023.

LSK President Faith Odhiambo, however, agreed with the court's recommendation for the enactment of a statute to guide public participation.

In a statement, Odhiambo noted that in upholding the impugned provisions of the Finance Act 2023 as constitutional, the Court went to great lengths to demonstrate why, in its view, the issues surrounding public participation in the Act were not compelling.

"We respectfully disagree with the approach taken by the court. The expeditiousness of the legislative process cannot override legitimate expectation and public interest, nor can Parliament be exempt from the need to justify its decisions under the guise of legislative processes not constituting administrative actions," Odhiambo said.

Odhiambo was reacting to the Supreme Court's ruling on Tuesday, which overturned the Court of Appeal's decision declaring the Finance Act 2023 unconstitutional.

The Supreme Court's decision came after a consolidated appeal concerning the legislative process that led to the enactment of the Finance Bill, 2023 into the Finance Act, 2023 following Presidential assent on June 26, 2023.

On July 31, 2024, the Court of Appeal had declared the Act entirely unconstitutional, null, and void, citing inadequate public participation.

However, the seven-judge Supreme Court bench, led by Chief Justice Martha Koome, dismissed the appeal, stating that no law currently governs public participation.

"The Bill was subjected to adequate and satisfactory public participation, taking into account the circumstances surrounding the enactment of a Finance Act. Therefore, we find no basis to declare the entire Act unconstitutional," the Supreme Court declared.

The Supreme Court further advised that Parliament should establish a legislative framework to regulate public participation as envisioned under the Constitution.

The decision by the Supreme Court allows the government to implement the provisions of the Act, which are essential for tax collection, following the rejection of the Finance Bill, 2024.