Offences by
or in relation
to officers, etc
Deleted by (TPA 2nd Sch Para 8)
(a) directly or indirectly asks for, or takes, in connection with his duties any payment or reward whatever, whether pecuniary or otherwise, or a promise or security for such a payment or reward, not being a payment or reward which is lawfully entitled to receive; or
(b) enters into or acquiesces in an agreement to do, abstain from doing, permit, conceal, or connive at, an act or thing whereby the tax revenue is or may be defrauded, or which is contrary to the provisions of this Act or to the proper execution of his duty thereunder; or
(c) in contravention of the provisions of section 125, and without lawful excuse, reveals to any person a document or information which has come into his possession or to his knowledge in the course of his official duties, or permits any other person to have access to a document in the possession or custody of the Commissioner in his official capacity,
shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both.
(2) A person who -
(a) directly or indirectly offers or gives to an officer, or to another person employed in carrying out the provisions of this Act, any payment or reward whatever, whether pecuniary or otherwise, or a promise or security for such a payment or reward; or
(b) proposes or enters into an agreement in order to induce him to do, abstain from doing, permit, conceal, or connive at, any act or thing whereby the tax revenue is or may be defrauded, or which is contrary to the provisions of this Act, or to the proper execution of the duty of that officer, or person so employed, under this Act, shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both.
Previous Next