Wakili, A Quick One

  Camara Castro Ouma This paper delves in discussing the principle of public participation during implementation of various tax policies. It provides some of the laws that are likely to be amended through various proposals that have been presented in the Finance Bill 2024. It also explores the sovereign power that belongs to the citizens either directly or through their democratically elected representatives. It focuses on providing analysis of the effects of public participation. From the proposals in the Bill, the paper provides the likely impact that the Finance Bill 2024 is likely to incur to the citizens. INTRODUCTION “Democracy is not a spectator sport. It is a participatory event. If we do not participate in it, it ceases to be a democracy.” – Michael Moore. The Finance Bill 2024 proposes to amend the Public Finance Management Act, Income Tax Act, Value-Added Tax Act, Tax Procedures Act, Excise Duty Act, Miscellaneous Fees and Levies Act, Kenya Revenue Authority Act ...

Hannah Wanjiku In our recent times, the idea of what constitutes a good relationship varies among different people. These ideas are generally referred to as implicit theories of relationships whereby people hold either destiny beliefs or growth beliefs. The theories affect how the relationship is between people. A common way in which people today deem as a means of expressing love is through giving gifts. This is commonly known as a love language. The rate at which people give gifts to their spouses has significantly increased over the past few years. According to a study carried out, Kenyas growing middle classes are giving away 22% of their monthly income, often through informal gifts and support to family, friends and neighbours. This has largely contributed to the growth of many sectors in the economy such as marketing of gifts. There has been increase of gift shops with many gift ideas such as flowers, jewelry, clothes and even cars. Recent research in marketing has shown that...

Samuel Kahura Article 25 of the Constitution of Kenya, 2010 addresses the rights which are not subject to limitation. Notably, the right to a fair trial is among those rights. Article 50 then deals with the tenets of a fair trial. One of the most important of these safeguards is the right of an accused person if convicted, to appeal to, or apply for review by, a higher court as prescribed by law. This paper is however aimed at looking at the opposite side of the coin which is the right of the State to appeal an acquittal. I shall examine two different scenarios: a) An accused person is completely acquitted. b) An accused person is convicted of a lesser offence by the court in exercise of its power under Section 179 of the Criminal Procedure Code. Legal Framework for the State’s Appeal Currently, the right of the state to appeal an acquittal is provided for under Section 19 of the Security Laws (Amendments) Act No 19 of 2014. The Section amended the Criminal Procedure Cod...

Allan Mwangi Kiarie Kenya's proposed digital identification (ID) initiative, Maisha Namba, has sparked a nationwide debate surrounding its impact on data privacy, security, and individual rights. This paper explores the legal and ethical complexities surrounding Kenya's digital ID program, examining its goals, obstacles, and constitutional basis. Drawing comparisons with Rwanda's Single Digital Identification (SDID) program, a seemingly successful digital ID system, the paper identifies key challenges hindering Kenya's implementation and proposes recommendations for a responsible and constitutional approach. Introduction Identification systems have served as cornerstones of individual identification for centuries. Kenya, relying on physical ID cards prone to forgery and fraud, aims to introduce a digital ID system, Maisha Namba, utilizing biometric data for enhanced security and service delivery. Digital ID is a unique representation of an individual, organi...

Joshua Kenga Arome  Photo credits;  People Daily February the 9th, 2024 saw Her Ladyship Lady Justice Grace Nzioka of the High Court give a long waited for judgment in the case of Republic v Joseph Kuria Irungu alias Jowie and Jacqueline Wanjiru Maribe , (High Court Criminal Case No. 51 of 2018) whereby the first accused was convicted of the offence of murder contrary to Section 203 as read with    Section 204  of the Penal Code. The second accused was acquitted of the charge in the absence of evidence connecting her to the alleged crime, however, not without the Judge directing the Office of the Director of Public Prosecutions to prefer another charge against her. What has sparked debate in various groups, laymen and legal intellectuals, is the doctrine of last person seen that served as what I would term the ratio decidendi of the judgment to find the first accused guilty of murdering one Monica Kimani. It seems the lawyers frowned upon the Judg...

Ibrahim A. Abdi INTRODUCTION Mediation was introduced in the Kenyan Legal system vide the Constitution of Kenya 2010 under Article 159(2)(c) which provides that alternative dispute resolution including reconciliation, mediation, arbitration and traditional dispute resolution mechanisms shall be promoted. Prior to this Mediation was the subject of numerous workshops across the county as early as 1998 [1] This is the footing of mediation in law, which later on led to the Amendment of the Civil Procedure Act [2] by an enactment of section 59A [3] which establishes the Mediation Accreditation Committee which under the Act is charged with the role of determining the criteria for certification of mediators and the rules consequent to the practice such as code of ethics, programs to be undertaken by mediators among others. Mediation is an alternative dispute resolution mechanism where two parties settle their dispute with the assistance of a neutral third party, whose aim is to help the pa...