Lawyers seek to scrap Finance Act 2026
National
By
Julius Chepkwony
| Jun 23, 2026
Two advocates have moved to the High Court in Lodwar seeking to have the Finance Act 2026 declared unconstitutional, arguing that the legislation was passed through a constitutionally defective parliamentary process marked by widespread absenteeism among MPs.
The petition was filed by advocates Shadrack Sharu Muyesu and Nimrod Matunda Odongo, who have named the Speaker of the National Assembly, the National Assembly and the Attorney General as respondents.
Justice P.J. Otieno certified the matter as urgent and directed the petitioners to serve all pleadings on the respondents by midday Tuesday.
Justice Otieno further directed parties to appear virtually before the court on June 26, 2026 for inter partes hearing.
In their certificate of urgency, the advocates argue that once assented to, the laws are intended to take effect on July 1, 2026, at the start of the 2026/27 financial year, making urgent court intervention necessary to prevent what they describe as irreversible constitutional and public interest consequences.
In a supporting affidavit, Muyesu argues that the Finance Bill and Appropriations Bill form the foundation of the national budget and that the Committee of the whole house stage was a critical constitutional moment requiring active participation by Members of Parliament.
He states that MPs were expected to scrutinise proposed amendments clause by clause and balance the government's revenue needs against the economic realities facing citizens and businesses.
According to the affidavit, the legislative process carries heightened constitutional significance because public participation alone does not guarantee that views submitted by Kenyans will be incorporated into legislation.
He argues that meaningful participation by MPs serves as the crucial link between public consultation and legislative decision-making.
The petitioners claim that 187 out of 349 Members of Parliament, representing 53.58 per cent of the House, were absent during consideration of the Finance Bill and failed to vote or participate in the proceedings.
According to the petition, the Speaker announced the results of the vote as 122 votes in favour and 40 against, with no abstentions recorded. The advocates contend that the absence of more than half the House undermined Parliament's representative role and deprived millions of Kenyans of effective representation on matters of taxation and public expenditure.
They further argue that poor participation by lawmakers diminishes the value of public participation because public views can only influence legislation through meaningful consideration and action by elected representatives.
The petitioners also take issue with the passage of the Appropriations Bill 2026 at Third Reading through a vote by acclamation, arguing that such a process raises questions about the adequacy of parliamentary deliberation on key budget measures.
Among the orders sought, the advocates want the court to remit the Finance Bill 2026 and the Appropriations Bill 2026 back to the National Assembly for fresh consideration, debate and voting at both the Committee Stage and Third Reading.
They are also seeking orders directing Parliament to publish attendance records of all Members during the Second Reading, Committee Stage and Third Reading of both Bills and to introduce rules establishing minimum participation thresholds and sanctions for non-attendance during consideration of money bills and other legislation of significant public importance.
The petitioners maintain that the legislative process fell short of constitutional standards of accountability, transparency and representation and should therefore be subjected to judicial scrutiny before the laws take effect.