The Finance Act 2023 case

The primary contention revolves around the constitutional and procedural challenges related to the Finance Act 2023 which were alleged to have been improperly enacted. The Appellants challenge whether the Act’s provisions, specifically sections 84, 88, and 89, are unconstitutional and if these challenges are barred by the doctrine of mootness or fall within its exceptions. The key issues included whether the Act was properly categorized as a money Bill under Article 114, whether it included provisions beyond the scope of the Finance Bill 2023, whether the Senate’s involvement was necessary, and whether there was adequate public participation in its enactment. Further, the appeal questions the trial court’s decisions regarding the constitutionality of specific sections, the extent of its jurisdiction, and whether the increased taxation rates infringe on economic, social, and consumer rights guaranteed by the Constitution.