The High Court has declared the Finance Bill 2018 illegal.
The high court through Justice Wilfrida Okwany faulted Treasury CS Henry Rotich saying he did not follow the Constitution when he presented the Finance Bill 2018.
The ruling has now termed the tax imposed on mobile money transfer, imported vehicles, and bottled water is unconstitutional.
“the provisional collection of Taxes and Duties Act 415 and the provisional collection of taxes and duties 2018 fail the constitutional test of validity,” Justice Wilfrida Okwany ruled.
The judge said the Finance Bill 2018 cannot be implemented before it becomes Finance Act.
She said the Bill should have gone through the Parliamentary legislative process laid out in the constitution for approval and adoption by parliament and final assent by the president.