Appellate Court Lifts Orders Barring Implementation of Finance Act

The Court of Appeal has lifted conservatory orders barring the implementation of the Finance Act, 2023.

In a ruling delivered on Friday, Justice Mohammed Warsame said the appeal filed by Treasury Cabinet Secretary had merit.

“The upshot of our decision is that the application has merit and the same is allowed as prayed with the effect that the order made on July 10, 2023, suspending the Finance Act 2023, and the order prohibiting the implementation of the Finance Act 2023, be and is hereby lifted pending the hearing and determination of the appeal. Costs shall abide the outcome of the appeal,” read the ruling in part.

Last week, the court declined to grant interim orders staying the ruling of Justice Mugure Thande which suspended the implementation of Finance Act, 2023.

Cabinet Secretary for Treasury Njuguna Ndung’u had argued that the suspension of the Act was affecting government operations.

Ndungu pleaded with the court saying there will be a budgetary crisis if the order is not lifted.