assembly has moved to the Apex Court to try over return an appellate court decision that invalidated the finance act 20123 stating that the appeal is crucial to government operations as the finance act 2023 effectively remained in force after collapse of the finance bill 2024 earlier this year senior Council Professor gy acting for the Office of the Attorney General and the cabinet secretary for Treasury and National planning told the court that the country stand to lose Reven to the tune of 214 billion Shillings if the government was forced to revert back to the finance act 2022 as would be the impact of the court of appeal decision that invalidated the finance act 2023 in addition to damaging the country's credit ratings The respondents in the appeal include ABIA Senator omata and 52 others including the international Commission of jurists um katiba Institute and the Kenya Human Rights Commission shall exercise its legislative power through bills passed by Parliament and ascended to by the president Parliament does not exercise it legislative power in any other way as the the app would like to convince this court example by saying that there was some document containing estimates of uh Revenue there is no there's there's no Act of Parliament that have produced to show that the act the estimat of Revenue were enacted into law it I submit that the budget making process in Parliament under article 221 is a legislative process that cannot culminate in reports statements or other documents it must cinate in an act of parliament after