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{
    "id": 1386625,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1386625/?format=api",
    "text_counter": 502,
    "type": "speech",
    "speaker_name": "Sen. Omogeni",
    "speaker_title": "",
    "speaker": {
        "id": 13219,
        "legal_name": "Erick Okong'o Mogeni",
        "slug": "erick-okongo-mogeni"
    },
    "content": "Mr. Temporary Chairperson, Sir, the issue that I have with this clause is that it goes contrary to the High Court’s decision. The Court decision says that you cannot collect any taxes before you have a legal framework in place. You can only collect the tax once the legal framework is in place. I have a copy of the High Court decision with me here. As a House, we are bound. When a court makes a decision, you cannot seek cover under Article 94 of the Constitution of Kenya because court decisions are binding on all of us. So, if the court has declared a tax to be unconstitutional, you cannot legitimize that tax through legislation. You cannot pass a legislation that has retrospective effect. The import of Clause 48 is to legislate retrospectively so that whatever was done without a legal framework will be given force of law by the passage of this Act, which is unconstitutional."
}