Entry Instance

HTTP 200 OK
Allow: GET, PUT, PATCH, DELETE, HEAD, OPTIONS
Content-Type: application/json
Vary: Accept

{
    "id": 1105696,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1105696/?format=api",
    "text_counter": 378,
    "type": "speech",
    "speaker_name": "Homa Bay CWR, ODM",
    "speaker_title": "Hon. Hon. (Ms.) Gladys Wanga",
    "speaker": {
        "id": 590,
        "legal_name": "Gladys Atieno Nyasuna",
        "slug": "gladys-atieno-nyasuna"
    },
    "content": "As the Leader of the Majority Party has explained very thoroughly, the current Tax Appeals Tribunal is hosted by the Kenya Revenue Authority (KRA). The Authority is responsible for facilitating the operations of the Tax Appeals Tribunal by providing budgetary allocation, office space and general infrastructural requirements. The secretariat of the tribunal is deployed from KRA. As the Act is not explicit on the manner or recruitment of the staff, this has created a perception of conflict of interest because when you are going to the tribunal, you are in conflict with KRA. If the tribunal itself is facilitated by KRA, then there is a view that you probably will not get adequate justice. Most importantly, the Tax Appeals Tribunal is among the 34 tribunals that were to be regularised in compliance with the High Court Judgement delivered on 11th March 2021, that was Petition No. 197 of 2018; Okiya Omtatah versus JSC, the Attorney-General, Parliament and Katiba Institute, challenging the composition and operations of local tribunals in Kenya. The Petitioner had sought the declaration that local tribunals established pursuant to Article 169 (1) (d) of the Constitution are not part of the Executive nor are they independent adjudicatory bodies, but they are subordinate courts. So, the High Court rendered its decision by declaring that the local tribunals created under Article 169 (1) (d), are actually subordinate courts. As such, appointment and removal of members of the tribunals by the Executive violates the principles of separation of powers and contravenes the rights to fair hearing under Article 50 of the Constitution, and infringes on the independence of the Judiciary. Therefore, the introduction of this Bill by the Leader of the Majority Party is in line with the direction of the court, so that we regularise the Tax Appeals Tribunal. I am sure the Leader of the Majority Party is also considering this because I know that there is a Bill that is in process to regularise not just the Tax Appeals Tribunal, but all the other 33 remaining tribunals and to move them so that we can comply with that decision of the High Court. Many times, this House has been accused of not honouring court decisions. You realise that this is one example. This decision was only rendered in March and now in September we are already midway through the legislative process of complying with the decision of the High Court. Therefore, those who accuse Parliament of not honouring or being in conflict or feeling like they are above the law, should see that Parliament actually strives at all times to operate within the dictates of the Constitution, and also honour the decisions of the court. This is in display here. The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}