Court of Appeal declares Finance Act 2023 unconstitutional

The Court of Appeal on Wednesday ruled that the Finance Act, 2023 was unconstitutional following a petition filed by Busia Senator Okiya Omtatah and others.

Court of Appeal Judges John Mativo, Agnes Murgor and Kathurima M’Inoti affirmed the High Court finding that sections 76 and 78 of the Finance Act 2023 amended section 7 of the Kenya Road Act 199 are unconstitutional, null and void.

“Having found that the process leading to the enactment of the Finance Act 2023 was fundamentally flawed and in violation of the Constitution, sections 30 to 38, 52 to 63 and 23 to 59 of the Finance Act 2023, stand equally vitiated and there unconstitutional,” read part of the court ruling.

The case had been filed by the Senator with over 50 respondents listed including Parliament and the Speaker of the National Assembly.