Skip to content
AI-generated case briefs sourced from Kenya Law · Not legal advice
Caselaw
AI-generated case brief
Case Brief · caselaw.co.ke
ELRCDismissed· [2023] KEELRC 3314 (KLR)

Okoiti v Kenya Revenue Authority Board of Directors & another (Petition E191 of 2023) [2023] KEELRC 3314 (KLR)

Employment and Labour Relations Court
20 December 2023
BOByram Ongaya
2,020 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~8 min to read original · ~4 min brief

The bottom line

#

The Employment and Labour Relations Court upheld the Finance Act 2023 amendment letting the KRA Board appoint deputy commissioners, dismissing a challenge that identified no specific constitutional violation.

What this practically means

#

Executive summary

#
The petitioner, acting in person, filed a constitutional petition challenging section 13(1) and (2) of the Kenya Revenue Authority Act as amended by section 80 of the Finance Act, 2023, which vests in the KRA Board the power to appoint commissioners and deputy commissioners. The petitioner sought declarations that the provision and the ongoing recruitment of eight deputy commissioners pursuant to it were unconstitutional, null and void ab initio, orders quashing the section and the recruitment, and that each party bear its own costs. He argued that board appointment of deputy commissioners creates two centres of power, cuts off the Commissioner-General from staff, and violates articles 10(2)(c) and 258(1)(d) on good governance, and that deletion of section 13(2) removed built-in checks and balances. The respondents, through the Attorney General, maintained that they were merely implementing duly legislated law, that Parliament's legislative mandate under article 94 could not be overridden by the Court, that the provision aligns with the Constitution, the State Corporations Act and Mwongozo Guidelines, and that stopping recruitment would harm the public interest. The Court framed a single issue: whether the amended provisions violate the Constitution. It found the petitioner had not identified any constitutional provision violated by the amendment or its implementation, and that the amendment fosters article 10 values of shared power, enhancing good governance. The petitioner's preference for the prior policy regime was held non-justiciable. The petition was dismissed with each party bearing its own costs.

Key legal issues

#
01

Whether section 13(1) and (2) of the KRA Act as amended by section 80 of the Finance Act, 2023 violates the Constitution

Holding

The petition was dismissed; the amendment was found constitutional as it fosters the values of good governance under article 10.

Reasoning

The petitioner failed to identify with precision the constitutional rule or provision violated by the amendment or by its implementation in the ongoing recruitment of deputy commissioners. The Court held that the amendment fosters power-sharing under article 10, enhancing rather than derogating from good governance. The petitioner's real complaint was a policy preference for the pre-amendment regime, which is non-justiciable absent demonstrated unconstitutionality in rule or effect.

p. 5

Legal principles established

#
  • A court will not adjudicate on policy choices embodied in legislation unless unconstitutionality of the rule or its implementation in impact or effect is shown

Court orders

#
  1. 1.The petition is dismissed.
  2. 2.Each party to bear own costs of the petition.

Authorities

#

Legislation

  • Kenya Revenue Authority Actsections 6(6), 11, 13(1), 13(2)
  • Finance Act, 2023section 80
  • Constitution of Kenyaarticles 10(2)(c), 94, 258(1)(d)
  • State Corporations Actnot specified
  • Mwongozo Code of Governance for State Corporationsnot specified
Jurisdiction invoked
Article 258(1)(d) of the Constitution (petition challenging constitutionality of a statutory provision)

Key timeline

#

Practical implications

#

Frequently asked questions

#

Cite this brief

#

Cite this brief

Caselaw, "Okoiti v Kenya Revenue Authority Board of Directors & another (Petition E191 of 2023) [2023] KEELRC 3314 (KLR)", Case Analysis (2023). . Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2023/3314/eng@2023-12-20

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.