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All eyes will be at the High Court today as a judge rules whether it will extend temporary orders blocking the government-backed plan to implementation of the impugned Finance Act, 2023 pending the hearing of a lawsuit challenging its legality.

Milimani High Court judge Mugure Thande is expected to decide a plea by Busia Senator Okiya Omtatah and six other activists to halt the government’s move to introduce new taxes rules pending the determination of their case.

Her decision comes after all parties including the Attorney General Justin Muturi and Speakers of National Assembly and Senate and Kenya Revenue Authority (KRA) made lengthy submissions on Wednesday last week on whether the court should extend the orders barring National Treasury’s plan to raise more taxes to implement the Sh3.6 trillion budget.

On their part the petitioners put a spirited fight to have the orders put in place being the determination of their petition on grounds that the law was approved illegally and unconstitutionally by Members of Parliament (MPs)without concurrence of the Senate before it was signed into law by President William Ruto on June 26.

The judge will also give directions on whether the application seeking to have EPRA Managing Director Daniel Kiptoo Bargoria cited for contempt of court for hiking fuel prices against a court order.

Further, Justice Mugure is also expected to decide whether she will consolidate the petition by Omtatah and that of Azimio La Umoja Coalition and three other lawsuits challenging the Finance Act.

Another decision the judge is also expected to give is the request by the petitioners on whether she will refer the case to Chief Justice Martha Koome to empanel an even bench to determine as the matter raises serious constitutional issues.

On Wednesday, Justice Mugure set today’s date after the petitioners led by Senator Omtatah and lawyers Otiende Amollo and Dan Maanzo requested her to suspend the implementation of the impugned finance Act until the case is heard and determined saying it will subject Kenyans to slavery and servitude.

Omtatah said that the Finance Act contains amendments to several laws that have nothing to do with raising revenue and laws that affect the work of the Senate to protect the interests of counties and their governments.

“Forcing employees to contribute an amount of money based on the applicable blanket deductible percentage without consideration of their existing contractual obligations on their salaries is not reasonable,” Omtatah said.

He further argues it is a mandatory condition precedent that, before the Bill can be introduced for consideration in the originating House, a Speaker of one House of Parliament must first seek the concurrence of the Speaker of the other House of Parliament.

While urging the court to extend the interim orders, Omtatah said if the government is allowed to implement the new tax law it will continue dogging the taxpayer.

Omtatah added that the Parliament erred by raising fuel prices by 16 percent without giving an estimation of how much money it intends to raise.

“ You cannot tax Kenyans without telling them how much money you intend to raise. The sharp increase of the irregular taxes by the government will over burden its taxpayer who are already suffering in the current economy,” Omtatah stated

He stated that the power to tax people is anchored on the law which requires full participation of the two houses. On his part lawyer Amollo said that the entire act is procedurally unconstitutional.

The lawyer faulted the speaker of the National Assembly Moses Wetang’ula for allowing the introduction of 22 new clauses at the floor of the house without public participation.

“To bring in a quarter of the entire Act of 84 clauses through an addendum is essentially to bring in a new bill which members of the public did not participate in, “ Amollo informed the judge.

He said the purpose of the Finance Act is for amending existing laws, for various taxes and collection of duties.

“The Finance Bill went beyond finances and should have been referred to the Senate for concurrence,” Amollo stated. He said the two House speakers could not therefore agree to breach the constitution.

“The two speakers could not sit and collude to breach the constitution by endorsing the finance bill without the concurrence of the Senate,” Amollo said.

The lawyer further told the court the Finance Act continues to run and that the order does not stop payment of bills and salaries as alleged by the State. He submitted that the Finance Act is merely seeking Sh211 billion additional taxes and it does not suspend the collection of the Sh3.6 trillion budget.

Amollo stated the AG was giving false claims as the orders suspending the implementation of the Finance Act had not halted operations of the government at all

The request to suspend the Finance Act further was opposed by the AG Muturi who informed the judge to light the same as the extension of the orders will bring a budgetary crisis to the country.

Muturi through Senior Counsel Githu Muigai said the order means no shilling can be spent by the government, including paying Omtatah to sit in the Senate. He argues that the orders suspending the Finance Act have compromised the entire budget and should be varied immediately.

“The orders issued suspending the implementation of the new law have since crippled government operations in terms of revenue collections and currently the state will not be able to withdraw funds from the consolidated fund,” Githu told Justice Mugure.

According to the AG, the petitioners who lodged the suit did not disclose material facts that the financial act was intended to assist the government collect enough revenue to assist in its operation.

Further, KRA informed the judge that the orders arguing that the public will suffer if the orders suspending the Finance Act 2023 are extended by the court.

Through their lawyer, KRA says that the purpose of the petitioners filing the case is only to jeopardise revenue collections for vulnerable Kenyans.

Lawyer Issa Mansur (for the Senate) defended the Speakers Wetang’ula and Amason Kingi saying the law allows to them to sit and thrash out the contentious issues which can be discussed by the two houses.