I have read the applicant's application dated 21 August 2026, seeking, inter alia, the application be admitted for hearing and disposal during this Honourable Court's August Recess period. In considering whether to grant this particular order, my attention has been drawn to paragraph 46 of the affidavit in support of the petition in which he has sworn as follows:
"46. The impugned tax measure came into effect on 1st July 2026 following the President’s assent to the Finance Act, 2026. The Kenya Revenue Authority has since commenced implementation and collection of the said excise duty."
If the impugned legislation is in force, I find no reason to certify the matter urgent as to be heard during this Honourable Court's current recess. For the same reason, I find no reason for granting conservatory orders before hearing from the respondents. Nonetheless, considering the issues raised and to mitigate any damage that the public may suffer in the event the petition succeeds, I direct that the application shall be heard on priority basis once the court resumes in the new term. Accordingly I direct as follows:
1. The application and the petition shall be served within 7 days of the date of this order.
2. The respondents shall file and serve their response within 7 days of the date of service of the petition and the application.
3. Directions on the hearing of the application and the petition shall be given on 22 September 2026.
"46. The impugned tax measure came into effect on 1st July 2026 following the President’s assent to the Finance Act, 2026. The Kenya Revenue Authority has since commenced implementation and collection of the said excise duty."
If the impugned legislation is in force, I find no reason to certify the matter urgent as to be heard during this Honourable Court's current recess. For the same reason, I find no reason for granting conservatory orders before hearing from the respondents. Nonetheless, considering the issues raised and to mitigate any damage that the public may suffer in the event the petition succeeds, I direct that the application shall be heard on priority basis once the court resumes in the new term. Accordingly I direct as follows:
1. The application and the petition shall be served within 7 days of the date of this order.
2. The respondents shall file and serve their response within 7 days of the date of service of the petition and the application.
3. Directions on the hearing of the application and the petition shall be given on 22 September 2026.