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"content": "Take your seats, Hon. Members. Take the nearest seat. Hon. Okuome, take the nearest seat. Well done. That is the nearest you can find? Hon. Members, in my view, a purposive interpretation to bridge the apparent conflict between the two provisions requires the application of established principles of statutory interpretation and reference to the practice, precedent and conduct of the Cabinet Secretary and the House since the court judgement was issued. Hon. Members, it is a canon of statutory interpretation that, when faced with conflicting provisions, preference must be given to a specific provision as opposed to a general provision. Additionally, the last-in-time principle where the most recent addition to a statute is given precedence over a provision that was enacted earlier should be applied. From my reading of Section 39A, Section 40(3) and Section 40(4), it is noteworthy that Section 39A specifically refers to the introduction, consideration and passage of a Finance Bill. On the other hand, the provisions of Sections 40(3) and Section 40(4) generally refer to a legislative proposal. Additionally, Section 39A is the most recent addition to the Act. It represents the most specific and current position of the House on the manner of consideration of a Finance Bill. Hon. Members, the practice and conduct of the Cabinet Secretary and the House since the decision in the Okiya Omtatah Okoiti vs the Cabinet Secretary of National Treasury and three others, in the [2018] KLR, and the amendment of the Public Finance Management Act of 2012 has been consistent. Notably, in 2020, the Cabinet Secretary submitted the Finance 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."
}