Editor's Review

The Court of Appeal has lifted the suspension of the Finance Act 2023. 

The Court of Appeal has lifted the orders suspending the implementation of the Finance Act 2023. 

In a ruling on Friday, July 28, the appellate court ruled that the appeal filed by Treasury Cabinet Secretary Njuguna Ndungú has merit. 

"The upshot of our decision is that the application has merit and the same is allowed as prayed with the effect that the order made on 10th July 2023 suspending the Finance Act 2023, and the order prohibiting the implementation of the Finance Act 2023, be and is hereby lifted pending the hearing and determination of the appeal. Costs shall abide the outcome of the appeal,” the order read in part.

The three-judge bench; Mohammed Warsame, Kathurima M'inoti, and Hellen Omondo also stated that the appeal will be heard and determined within 60 days.

File Image of Okiya Omtatah 

The Court of Appeal had on July 20 declined to lift conservatory orders suspending the implementation of the Finance Act 2023 until a ruling on the case is issued.

The Finance Act 2023 was suspended on Friday, June 30 by High Court Justice Mugure Thande.

On July 10, she extended the orders but forwarded the petition to Chief Justice Martha Koome to constitute a bench for hearing.

Koome then appointed Justices David Majanja( Presiding), Lawrence Mogambi, and Christine Meori to hear and determine the petitions challenging the Finance Act 2023.