Chief Justice(CJ) Martha Koome has appointed three judges to hear and determine petitions challenging the implementation of the Finance Act 2023.
The appointed judges include High Court Judge David Majanja (presiding judge), Lady Justice Christine Meoli and Justice Lawrence Mugambi.
This comes after petitions filed by Busia Senator Okiya Omtatah and numerous others opposing the law led the High Court to delay the Act's execution on June 30.
Judge Mugure Thande of the High Court declined on July 10 to overturn rulings suspending the Finance Act, which President William Ruto had signed on June 26.
The judge found that the petitioners had made their case and added that the public would suffer if the injunction were lifted.
"The petitioners have proved that they have a prima facie case....there's merit in granting conservatory orders," Thande said.
Further, he directed that the file be forwarded to CJ Koome to appoint a three-judge bench to hear and determine the matter.
The judge added that there is a risk that the case will become an academic exercise and null and void if the orders are not reserved while rejecting to discuss the case's merits.
The judge also stated that lifting the conservatory orders would be detrimental to the public since there would be a genuine possibility of the public being subjected to illegal legislation.
Okiya Omtatah, a senator from Busia, and others in the case filed a lawsuit alleging that the Finance Act 2023 was unconstitutional.
The state requested lifting orders issued in June, postponing implementation through the AG's attorneys, led by Githu Muigai.
The Act raises VAT on petroleum products from 8% to 16%, among other revenue-raising measures through taxes.
