They told the judges that the Finance Act was passed by Parliament without the concurrence of the Senate as required by the law.
They told Justices David Majanja (presiding), Lawrence Muhambi and Christine Mioli that new provisions were introduced on the floor of the House without being subjected to public participation as required by law.
The applicants through their counsel’s Otiende Amollo, Okong’o Omogeni, Daniel Maanzo and Busia Senator Okiya Omtatah that the introduction of the Housing Levy; that is in the Finance Act does not exist in law – as it purports to give powers to Kenya Revenue Authority to collect deductions – which is unconstitutional.
They submitted that introduction of any law which touches on counties must involve the Senate.
The court heard that 22 new provisions out of 84 were introduced in the house without public participation. They urged the judges to find and hold that the Finance Act 2023 is null and void.
