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Procedure on
appeal.
(1) In this section, "appellate body" means the Court, the Tribunal or
a local Committee.
(2) In an appeal under section 86 -
(a) the appellant shall appear before the appellate body either in
person or by an advocate on the day and at the time fixed for the
hearing of the appeal, but
(i) if it be proved to the satisfaction of the appellate body,
that owing to absence of the appellant from Kenya,
sickness, or other reasonable cause, he is prevented from
attending at the hearing of the appeal on the day and at
the time fixed for that purpose, the appellate body may
postpone the hearing of the appeal for such reasonable
time as it thinks necessary;
(ii) in the case of an appeal to a local committee, the
appellant may be represented by an agent authorized by
him in writing;
(b) the onus of proving that the assessment or decision appealed
against is excessive or erroneous shall be on the appellant;
(c) the appellate body may confirm, reduce, increase or annul the
assessment concerned or make any other order thereon which it
may think fit;
(d) the costs of the appeal shall be in the discretion of the appellate
body;
(e) the appellate body shall, within seven days of its decision, cause
a notice of the decision and of the date thereof to be issued and
that notice shall be served on the parties to the appeal;
(f) where the decision of the appellate body results in an amendment
to an assessment, the assessment shall be amended accordingly
and the Commissioner shall cause a notice setting out the
amendment and the amount of tax payable to be served on the
person assessed.
(3) An order made by the Court on an appeal shall have effect, in
relation to the amount of tax payable under the assessment as determined by the
judge, as a decree for payment of that amount, whether or not the amount of tax
is specified in the decree.