The Kenya Court of Appeal at Nairobi has delivered a judgement declaring the Finance Act 2023 unconstitutional due to inadequate public participation. The resolution emphasizes the fundamental principle that decisions affecting the public must involve public input, as enshrined in Articles 10 (1) & (2) and 118 of the Kenyan Constitution.
Tabled before the National Assembly on May 4, 2023, and signed into law by the president on June 26, 2023, Finance Act 2023 notably set the stage for a series of constitutional petitions. The High Court initially deemed several sections of the Act unconstitutional, leading to further scrutiny by the Court of Appeal.
In assessing the consolidated appeal, the Court of Appeal distilled nine pivotal issues, prominently focusing on the adequacy of public participation during the legislative process. The court underscored that Parliament is required not only to conduct public participation but also to provide clear reasons for accepting or rejecting the contributions received during this process. The failure to meet these criteria was found to render the legislative process flawed.
The Court’s ruling has restored the measures in the Finance Act 2022 as the interim framework pending the introduction of a new finance bill, following the withdrawal of Finance Bill 2024. For further details, the judgement can be accessed here.
This judgement reaffirms the importance of procedural compliance in legislative processes, a critical reminder of the necessity for transparency and accountability in governance.
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