IN THE HIGH COURT OF KIMETULIK

PETITION NO. E003 OF 2024

IN THE MATTER CONCERNING THE ALLEGED CONTRAVENTION OF THE
PRINCIPLES OF PUBLIC FINANCE AND THE VIOLATION OF HUMAN RIGHTS
BETWEEN
KIMETULIK HUMAN RIGHTS COMMISSION APPLICANT
VERSUS
ATTORNEY GENERAL 1ST RESPONDENT
CABINET SECRETARY, MINISTRY OF TREASURY AND PLANNING 2ND
RESPONDENT
INSPECTOR GENERAL OF THE NATIONAL POLICE SERVICE 3RD RESPONDENT
Table of Contents
1. List of Abbreviations
2. List of Sources
3. Jurisdiction of the Court and Admissibility
4. Statement of Relevant Facts
5. Issues
6. Summary Arguments
7. Substantive Arguments
8. Prayers
List of Abbreviations
 KHR - Kimetulik Human Rights Commission
 AG - Attorney General
 CS - Cabinet Secretary
 IG - Inspector General
 GDP - Gross Domestic Product
 KRA - Kimetulik Revenue Authority
 EMC - East Mao Community
 ICCPR - International Covenant on Civil and Political Rights
  ICESCR - International Covenant on Economic, Social, and Cultural Rights
 MCHPR - Mao Charter on Human and People's Rights
 OECD - Organisation for Economic Cooperation and Development
 MTAF - Mao Tax Administration Forum
 EMRATC - East Mao Revenue Authority Technical Committee
 TVETs - Technical Colleges
 DPIA - Data Protection Impact Assessment
 USD - United States Dollar

List of Sources
1. The Constitution of Kimetulik, 2010
2. Public Finance Management Act, 2012
3. Tax Appeals Tribunal Act, 2013
4. Kimetulik Revenue Authority Act
5. International Covenant on Civil and Political Rights (ICCPR)
6. International Covenant on Economic, Social and Cultural Rights (ICESCR)
7. Mao Charter on Human and People's Rights (MCHPR)
8. Mao Charter on the Establishment of the Mao Court on Human and Peoples' Rights
9. East Mao Community (EMC) Treaty
10. EMC Monetary Union Protocol
11. World Bank Report (2022)
12. Public Finance Management Regulations
13. Finance Act of 2023
14. Data Protection Regulations
15. Various press releases and media reports

Jurisdiction of the Court and Admissibility

The High Court of Kimetulik has jurisdiction over matters pertaining to the alleged
contravention of the principles of public finance and the violation of human rights within the
Republic of Kimetulik. The issues raised in this case fall within the purview of the national legal
framework, and thus, the court has jurisdiction to hear and adjudicate on these matters.
Statement of Relevant Facts
1. Background of Kimetulik
o Description of Kimetulik as a sovereign and constitutional republic.
o Economic overview, GDP, and the significance of the agricultural sector.
2. International Relations and Commitments
o Membership in international organizations and commitment to international
instruments.
o Participation in forums and treaties related to human rights, finance, and taxation.
3. Taxation and Revenue Generation
o Overview of Kimetulik's tax system and challenges in revenue collection.
o Historical context of government borrowing and fiscal policies.
4. Constitutional and Legal Framework
o Provisions of the Constitution of Kimetulik related to public finance and socio-
economic rights.
o Establishment of relevant institutions and laws for financial management.
5. Finance Bill of 2023
o Proposed amendments and key points of contention.
o Public reactions, objections, and alternative suggestions.
6. Digital ID Implementation
o Introduction of Tenje Namba and concerns about data security.
o Events leading to a security breach and public apprehensions.
7. Protests and Police Response
o November 2023 protests against the cost of living.
o Alleged police brutality and human rights violations during the demonstrations.
Issues
The court is urged to adjudicate on the following issues:
a. Whether the government imposed excessive tax obligations and failed to follow due process in
enacting the Finance Act of 2023, violating the principles of Public Finance and other applicable
laws.
b. Whether the government fulfilled its obligation to respect, fulfill, and protect citizens' socio-
economic rights under Article 43 of the Constitution and relevant International Laws.
c. Whether the government adhered to the Constitution and data protection regulations in
implementing the Digital ID in Kimetulik.
d. Whether the police used excessive force against protestors in Wahala, violating their
obligations under the Constitution and International law.
Summary Arguments
In summary, the Applicant contends that the government's actions, as outlined, breach
constitutional and international legal standards, leading to adverse effects on the citizens' rights
and well-being.
Substantive Arguments
1. Excessive Taxation and Finance Act of 2023
o Violation of principles of public finance.
o Lack of due process and transparency in enacting the Finance Act.
2. Socio-Economic Rights
o Failure to protect citizens' socio-economic rights.
o Misallocation of budgetary funds impacting food security.
3. Digital ID Implementation
o Lack of adequate safeguards for citizens' data.
o Insufficient consideration of legal and technological aspects.
4. Police Brutality
o Violation of the right to peaceful assembly.
o Unjustifiable use of force leading to injuries and deaths.
Prayers
The Applicant prays for the court to:
a. Declare the Finance Act of 2023 unconstitutional and void.
b. Direct the government to adhere to constitutional and international standards in implementing
the Digital ID.
c. Condemn police brutality and ensure accountability for human rights violations.
d. Award appropriate remedies to affected citizens.