According to Wanjigi, the decision to deliberately ignore the revenue estimate is because the government cannot account for some of the loans borrowed.
"Over the last ten years, revenue estimate has never been tabled to parliament and that is what Omtatah is trying to challenge. What we normally see is the Treasury releasing statements of revenue and exchequer issues which was never passed by Parliament," he said.
"This is because there is something they cannot explain in parliament which is the domestic borrowing. Constitutionally, any amount borrowed should go to development however, in all the years that we have taken domestic borrowing, you do not find it funding development projects."
In his petition, Omtatah argued that the Finance Act is unconstitutional and the legislative body has neglected the required procedure of tabling a Budget in Parliament.
On Friday, June 30, Justice Mugure Thande of the High Court suspended the implementation of the Finance Act, 2023, and scheduled the mentioning of the case to July 5.