<p style="text-align: center"><strong><u>RULING OF THE COURT</u></strong></p><p style="text-align: justify"><strong>[1]  </strong>The enactment of the Finance Act, 2023 precipitated a total of 11 petitions being filed in the High Court, that is, <strong><em>Okoiti &amp; 6 Others vs. Cabinet Secretary for The National Treasury and Planning &amp; 3 Others; Commissioner- General, Kenya Revenue Authority &amp; 3 Others (Interested Parties) </em></strong>(Petitions Nos. E181, E211, E217, E219, E221, E227, E228, E232, E234, E237 &amp; E254 of [2023] (Consolidated)) [2023] KEHC 25872 (KLR). The gist of the said petitions was a challenge to the constitutionality of not only the legislative process that culminated in the said Act but also some of the provisions therein. The High Court (<em>Majanja, Meoli &amp; Mugambi, JJ.</em>) by a judgment dated 28th November, 2023 only declared some of the provisions in the Finance Act, 2023 as unconstitutional and not the whole Act as some parties had prayed.</p><p style="text-align: justify"><strong>[2]   </strong>Subsequently, six appeals and three cross-appeals were lodged at the Court of Appeal, that is, <strong><em>The National Assembly &amp; Another vs. Okiya Omtatah Okoiti…</em></strong></p>