Blow to Ruto as Court of Appeal rules Finance Act, 2023 unconstitutional

The Court of Appeal has put the final nail in the coffin of Finance Act, 2023 by upholding the finding by the High Court that declared it unconstitutional.

The judges said the process leading to the enactment of the Finance Act, 2023 was fundamentally flawed and in violation of the Constitution.

“Accordingly, we hereby issue a declaration that the enactment of the Finance Act, 2023 violated Articles 220 (1) (a) and 221 of the Constitution as read with sections 37, 39A, and 40 of the PFMA which prescribes the budget-making process, thereby rendering the ensuing Finance Act, 2023 fundamentally flawed and therefore void ab initio and consequently unconstitutional,” Justices Kathurima M’Inoti, Agnes Murgor and John Mativo said on Wednesday, July 31.