RULING OF THE COURT
[1] The enactment of the Finance Act, 2023 precipitated a total of 11 petitions being filed in the High Court, that is, Okoiti & 6 Others vs. Cabinet Secretary for The National Treasury and Planning & 3 Others; Commissioner- General, Kenya Revenue Authority & 3 Others (Interested Parties) (Petitions Nos. E181, E211, E217, E219, E221, E227, E228, E232, E234, E237 & E254 of [2023] (Consolidated)) [2023] KEHC 25872 (KLR). The gist of the said petitions was a challenge to the constitutionality of not only the legislative process that culminated in the said Act but also some of the provisions therein. The High Court (Majanja, Meoli & Mugambi, JJ.) by a judgment dated 28th November, 2023 only declared some of the provisions in the Finance Act, 2023 as unconstitutional and not the whole Act as some parties had prayed.
[2] Subsequently, six appeals and three cross-appeals were lodged at the Court of Appeal, that is, The National Assembly & Another vs. Okiya Omtatah Okoiti…