The Human rights activists Okiya Omtatah has raised serious questions on 2023 financial Bill.
Omtatah seeks the court to determine the following;
Whether there are inherent natural law and constitutional limitations on the power of the political arms of Government (the Executive and the Legislature ) to impose taxes, which limitations protect taxpayers from unconstitutional taxes?
Whether Sections 28, 30, 33(:xxX), 34(a)(ii), (V), (vii) & (viii), 36, 52, 56, 59, 73, 74, 76, 78, and 79 of the Finance Bill 2023 pose a threat to the Constitution and should be quashed?
Whether by publishing the Finance Bill 2023 which contains threats to the Constitution, the Cabinet Secretary for the National Treasury and Planning failed in its duty to uphold the Constitution as required at Article 153(2) (a) of the Constitution?
Whether by publishing the Finance Bill 2023 which contains threats to the Constitution, the National Assembly failed in its duty to uphold the Constitution as required at Articles 93(2) and 94(4) of the Constitution?
Whether by including the impugned amendments to the Statutory Instruments Act, 2013, and to the Employment Act, 2007, the Finance Bill violates Articles 109(5) and 114 of the Constitution and ceases to be a ‘money bill’?
Whether impugned amendments to the Betting, Gaming and Lotteries Act [CAP. 131], Kenya Roads Board Act, 1999, and the Statutory Instruments Act, 2013, the Employment Act 2007, and the Housing Act (Cap. 117) are amendments to Bills concerning county governments that must be amended by both the National Assembly and the Senate?
Whether, before committing public funds to repay public debts, the public debt register ought to be audited to separate genuine sovereign debts which were authorised by Parliament and should be repaid by Kenyans from odious debts which were incurred by regime owners without parliamentary approval and/or were used to benefit private entities who should repay them?
A DECLARATION THAT:
122.1. There are inherent natural law and constitutional limitations on the power of
the political arms of Government (the Executive and the Legislature) to impose taxes, which limitations protect taxpayers from unconstitutional taxation.
122.2. Sections 28, 30, 33(Xxx), 34(a) (ii), (V), (vii) & (vi), 36, 52, 56, 59, 73, 74, 76, 78, and 79 of the Finance Bill 2023 pose a threat to the Constitution and should be quashed.
122.3. By publishing the Finance Bill 2023 which contains threats to the Constitution, the Cabinet Secretary for the National Treasury and Planning failed in its duty to uphold the Constitution as required at Article 153(2)(a) of the Constitution.
122.4. By publishing the Finance Bill 2023 which contains threats to the Constitution, the National Assembly failed in its duty to uphold the Constitution as required at Articles 93(2) and 94(4) of the Constitution.
122.5. By including the impugned amendments to the Statutory Instruments Act, 2013, to the Employment Act, 2007, the Finance Bill violates Articles 109(5) and 114 of the Constitution and ceases to be a money bill’.
122.6. The impugned amendments to the Betting, Gaming and Lotteries Act [CAP.
131], Kenya Roads Board Act, 1999, and the Statutory Instruments Act, 2013, the Employment Act 2007, and the Housing Act (Cap. 117) are amendments to Bills concerning county governments that must be enacted by both the
National Assembly and the Senate.
122.7. Before committing public funds to repay public debts, the public debt register ought to be audited to separate genuine sovereign debts which were authorised by Parliament and should be repaid by Kenyans from odious debts which were incurred by regime owners without parliamentary approval and/or were used to benefit private entities who should repay them.
123. AN ORDER:
123.1. Quashing Sections 28, 30, 33(xXx), 34(a)(ii), (v), (vii) & (viii), 36, 52, 56, 59, 73, 74, 76, 78, and 79 of the Finance Bill 2023.
123.2. Compelling the respondents to audit the public debt register to separate genuine sovereign debts which were authorised by Parliament and should be repaid by Kenyans from odious debts which were incurred without
parliamentary approval and/or benefitted private entities who should repay them.
123.3. Compelling each party to bear their costs of litigating this case.
124. Any other appropriate relief the court may deem just to grant.
