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{
    "id": 362043,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/362043/?format=api",
    "text_counter": 239,
    "type": "other",
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    "content": "The use of the word “Parliament” in Article 218 therefore cannot be used to impose by implication an obligation that directly contradicts the provisions of Part 1 of Chapter Eight of the Constitution. Thirdly, Article 218 of the Constitution contemplates the Division of Revenue Bill and the County Allocation of Revenue Bill to be introduced in Parliament at least two months before the end of each financial year. Article 260 of the Constitution defines a financial year to be the period of twelve months ending on the thirtieth day of June or other day prescribed by national legislation. The Constitution therefore contemplates that the Division of Revenue Bill and the County Allocation of Revenue Bill must be passed within two months of their introduction in the respective Houses. Logically speaking, therefore, if the Division of Revenue Bill is subjected to the enactment processes of both Houses and ultimately to the mediation process contemplated under Articles 112 and 113 of the Constitution with the possibility of the Bill being lost in the process, the effect of it would be to precipitate a constitutional financial crisis of untold parameters. This could not possibly have been, in my view, the intention of the framers of the constitution. Indeed, Article 259(1)(d) of the Constitution requires that the Constitution be interpreted in a manner that best contributes to good governance. Hon. Members, you will recall however that the Division of Revenue Bill, 2013 was submitted to the Senate pursuant to the provisions of Standing Order No.233(4) that provides as follows- (4) The Division of Revenue Bill, having passed by the National Assembly shall stand referred to the Senate in accordance with Standing Order 142 (concurrence of the other House). Standing Order 233(4) was formulated pursuant to the spirit of Section 191 of the Public Finance Management Act, 2012, which provides that each year when the Budget Policy Statement is introduced, the Cabinet Secretary responsible for finance shall submit to Parliament a Division of Revenue Bill and County Allocation of Revenue Bill prepared by the National Treasury as provided in the Act for the financial year to which that Budget relates. Section 42 of the Act requires Parliament to consider the Division of Revenue Bill and County Allocation of Revenue Bill not later than thirty days after the Bills have been introduced with a view to approving them, with or without amendments. Hon. Members, on 28th of March, 2013, I swore to respect, uphold and defend the Constitution of the Republic of Kenya. Under Articles 3 and 10 of the Constitution, each one of us has an obligation to respect, uphold, and defend the Constitution whenever we enact, apply or interpret any law or make or implement any public policy decision. Although the Division of Revenue Bill, 2013 as passed by the National Assembly on 9th May, 2013 was submitted to the Senate pursuant to the provisions of the Public Finance Management Act, 2012 as read together with the Standing Order No.233 of the Assembly, I am now persuaded, in the light of the foregoing expositions on the weighty issues raised by Hon Ng’ongo, that the Division of Revenue Bill is a Bill whose passage the Constitution envisages to be the sole prerogative of the National Assembly."
}