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Rights of
Appeal from
Commissioner
’s
determination
of objection.
Deleted by (TPA 2nd Sch Para 5)
10of1986, s30
(1) A person who has been served with a notice under section 85(3)
may -
(a) if his assessment is based upon or consequent upon a
direction issued under section 23 or 24, appeal from the
decision of the Commissioner to the Tribunal; or
(b) in any other case, appeal from that decision to the local
committee appointed for the area in which he resides or,
if he is a non-resident person, to a local committee
appointed for the Nairobi Area,
upon giving notice of appeal in writing to the Commissioner within thirty days
after the date of service upon him of the notice under that subsection.
(2) A party to an appeal under subsection (1) of this section or under
section 89(1) who is dissatisfied with the decision thereon may appeal to the
Court against that decision upon giving notice of appeal to the other party or
parties to the original appeal within fifteen days after the date in which a notice
of that decision has been served upon him; but an appeal to the Court under this
subsection may be made only on a question of law or of mixed law and fact.
(3) Where a person other than the Commissioner has failed to give
notice of appeal within a period specified in subsection (1) he may, after
depositing with the Commissioner so much of the tax as is payable under section
92(6), or such part thereof as the Commissioner may require, and paying any
interest due under section 94, apply to the local committee or the Tribunal, as the
case may be, for an extension of the time in which to give the notice of appeal,
and the local committee or the Tribunal may grant an extension on being
satisfied that, owing to absence from Kenya, sickness or other reasonable cause,
he was prevented from giving notice of appeal within the relevant period and
that there has been no unreasonable delay on his part.
(4) Where a person other than the Commissioner has failed to give
notice of appeal within the period specified in subsection (2) he may apply to the
Court for an extension of the time in which to give notice of appeal and the
Court may grant an extension on being satisfied -
(a) that he has paid the tax payable or required under section 92(6)
(together with any interest charged under section 94); and
(b) that he has paid the tax due under section 93(2)(c); and
(c) that owing to absence from Kenya, sickness or other reasonable
cause, he was prevented from giving notice of appeal within the
relevant period; and
(d) that there has been no unreasonable delay on his part.