The Court of Appeal lifted the conservatory orders that had prevented the controversial Finance Act 2023 from going into effect.
In a big victory for President Ruto, the appellate court found that the administration, which challenged the suspension through Treasury Cabinet Secretary Njuguna Ndungu, had fulfilled the two principles required to give the orders sought.
“We have no doubt in our mind that the Finance Act and the Appropriation Act are interdependent. While the former provides for generation of the funds, the latter provides for the expenditure. There can be no expenditure where the mode of generation of the funds has not been provided for,” the judges stated.
“We are persuaded that the applicants have satisfied the twin principles for the grant of the orders sought, and that, public interest tilts in favour of setting aside the conservatory orders by the trial Judge,” reads the ruling.
The appeal will be heard and determined within 60 days, according to the three judges, led by Mohammed Warsame, Kathurima M’inoti, and Hellen Omondo.