Nairobi — Busia Senator Okiya Omtatah has now moved to the Supreme Court, In his quest to overturn the Court of Appeal's decision that allowed the implementation of the Finance Act 2023.
In a notice of appeal, Omtatah wants the apex court to squash the decision by a three-judge bench of the appellate court that allowed National Treasury's plan to raise more taxes to implement the 3.6 trillion Shillings Budget.
"We have issued a notice of appeal against Friday's Court of Appeal ruling that lifted conservatory orders barring implementation of the Finance Act 2023. The notice will be filed at the Supreme Court," Omtatah stated.
The Busia Senator wants the Supreme Court to suspend further implementation of the new tax law pending the determination of his case at the High Court which is challenging its legality.
In the ruling, the Court of Appeal judges said tax is a continuous and annual mechanism and the members of the public can get a rebate for overpaid taxes and levies when making subsequent tax payments.
Secondly, the judges said, since the petitions challenge both the entire Act and the specific provisions, the court can consider suspending the specific provisions whose implementation has an irreversible effect and cannot be refunded.