The Supreme Court of Kenya has issued conservatory orders, temporarily halting parts of the Court of Appeal’s ruling to declare the Finance Act, 2023, unconstitutional.
This verdict follows appeals filed by the Cabinet Secretary for National Treasury and Planning, together with four other government officials, against the Court of Appeal’s ruling.
The Finance Act of 2023, which was passed earlier this year, suffered a major setback on July 31, 2024, when the Court of Appeal invalidated it, citing procedural flaws in its enactment.
Concerns about the legislative process used to enact the Finance Act dominated the Supreme Court’s deliberations, particularly the level of public participation and adherence to Article 114 of the Constitution, which governs financial legislation.
The Court acknowledged that these issues require additional judicial scrutiny and should be thoroughly examined during the full hearing of the appeals.
In granting the conservatory orders, the Supreme Court emphasized the importance of maintaining governmental stability and avoiding disruptions in public administration.
