The Supreme Court of Kenya has issued conservatory orders that temporarily suspend parts of the Court of Appeal's ruling which declared the Finance Act, 2023 unconstitutional. This move follows appeals by the Cabinet Secretary for National Treasury and Planning and four other government officials challenging the appellate court’s decision.

On July 31, 2024, the Court of Appeal struck down the Finance Act of 2023, citing procedural errors in its passage. This ruling created significant uncertainty regarding the government's financial and operational frameworks, leading the appellants to seek relief from the Supreme Court.


The Supreme Court focused on concerns related to the legislative process of the Finance Act, especially regarding public participation and compliance with Article 114 of the Constitution, which outlines the procedures for financial legislation. The Court determined that these issues require further judicial examination and should be addressed during the full hearing of the appeals.

By issuing the conservatory orders, the Supreme Court aims to maintain government stability and prevent disruptions in public administration. These orders effectively stay the Court of Appeal's decision to nullify the Finance Act, allowing the government to continue its functions while the legal proceedings are ongoing.

"The conservatory orders are essential to prevent potential disruptions in government operations," the Supreme Court stated in its ruling.

The consolidated appeals, including Petitions E031, E032, and E033 of 2024, are set for an expedited hearing in September 2024. The decision from this hearing will be pivotal, affecting Kenya's legislative process and the future of the Finance Act, 2023.