<p style="text-align: center"><strong><u>JUDGMENT</u></strong></p><ol><li><p style="text-align: justify">A concise account of the circumstances which triggered the litigation before the High Court which yielded the judgment dated 28th November 2023, the subject of these amalgamated appeals, is essential in order to suitably contextualize the divergent arguments urged by the parties in support of their respective positions.</p></li><li><p style="text-align: justify">Briefly, the Finance Bill, 2023 was published on 28th April 2023 in Kenya Gazette No. 56 (National Assembly Bill No. 14 of 2023). The Bill was tabled before the National Assembly on 4th May 2023 for the First Reading. On 7th and 8th May 2023, a public notice inviting members of the public and relevant stakeholders for public participation was published in the print media requesting public comments on the Bill to be presented to the Departmental Committee on Finance and National Planning. On 13th June 2023, the Committee presented its report on the Bill to the National Assembly.</p></li><li><p style="text-align: justify">On 14th June 2023, the Bill was presented to the National Assembly for the Second Read…</p></li></ol>