Collection of tax from shipowner, etc.
(1)
In addition to any other powers of collection of tax provided in
this Act, the Commissioner may, in a case where tax recoverable in the manner
provided by section 101 has been charged on the income of a person who carries
on the business of shipowner, charterer or air transport operator, issue to the
proper officer of Customs by whom clearance may be granted a certificate
containing the name of that person and the amount of the tax due and payable
and on receipt of that certificate the proper officer of Customs shall refuse
clearance from any port or airport in Kenya to any ship or aircraft owned by that
person until the tax has been paid.(2)
No civil or criminal proceedings shall be instituted or maintained
against the proper officer of Customs or any other authority in respect of a
refusal of clearance under this section, nor shall the fact that a ship or aircraft is
detained under this section affect the liability of the owner, charterer or agent to
pay harbour or airport dues and charges for the period of detention.Previous Next