The Supreme Court of Kenya has issued a stay order, temporarily halting the Court of Appeal’s decision that declared the Finance Act 2023 unconstitutional.
This move allows the government to continue implementing the Act while the legal proceedings progress.
The Court of Appeal’s previous ruling, issued in July, had deemed the Finance Act 2023 “fundamentally flawed and therefore void ab initio,” leading to widespread uncertainty among employers and taxpayers.
The Supreme Court’s stay order specifically targets Order No. 6 from the Court of Appeal, which had temporarily halted the implementation of the Finance Act 2023.
“We find that public interest tilts in favour of granting conservatory and stay orders to preserve the substratum of the consolidated appeal and maintain stability in the budget and appropriation process pending the determination of this appeal. In addition, in view of the public interest in the matter, we direct that the consolidated appeal herein be set down for hearing within the shortest time possible after the delivery of this ruling,” ruled the Supreme Court Judges.
The court has scheduled a mention before the Deputy Registrar to ensure compliance with filing directives and has set virtual hearings for September 10th and 11th, 2024, to address the consolidated appeal.
