{"id":1386625,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/1386625/?format=json","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."}