Kenya: Court Grants 45-Day Stay for Execution of Judgement Invalidating Housing Levy

Judge's gavel (file photo).
28 November 2023

Nairobi — The High Court has issued a temporary order stopping the execution of a decision declaring section 84 of the housing levy under the Finance Act 2023 unconstitutional.

The three judges, David Majanjq, Christine Meoli and Lawrence Mugambi said in a short ruling that pending the determination of an application for an appeal against their judgement, there should be a stay of execution until January 10, 2024.

The decision to issues a stay order arose from an application by the attorney general through lawyers George Muranguri, Mahat Somane and Charles Mutinda on grounds that the state wants to appeal the decision of the whole judgement of the court.

They said that as they prepare to file the appeal, the court should consider issueing a stay order.

However the application by the state was opposed by lawyer Evans Ogada, Frederick Ogolla and Ochieng Odinga.

They said the decision to declare the housing levy act in constitutional was well thought and will go a long way to assist many Kenyans.

They said they will be making an application to the court of appeal seeking an order to requiring KRA to reimburse money already deducted as tax.

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