Rules under Section 82 The Income Tax (Local Committees) Rules
L N 7/1974 L N 103/1976 L N 95 of 1980
Citation
These Rules may be cited as the Income Tax (Local Committees) Rules.
Interpretation
2.In these Rules, unless the context otherwise requires:-
"appeal" means an appeal to a local committee under section 86 or section 89;
“appellant" means a person entering an appeal and the advocate or duly authorized agent of that person;
"clerk" means the clerk of a local committee appointed pursuant to rule 3;
"memorandum" means a memorandum of appeal presented under rule 4;
"respondent" includes a person who under section 89 (3) (c) or (d) is entitled to appear on an appeal as if he were a party thereto and the advocate or duly authorized agent of that person;
"Section" means a section of the Act.
Appointment of clerk
3.
(1) The Commissioner shall appoint an officer of the Income Tax Department to be the clerk to a local committee; and the Commissioner may appoint one officer as clerk to two or more local committees.(2) A clerk shall, in matters relating to appeals to the local committee and procedure therefore, comply with any general and special directions lawfully given by the chairman
(3) A clerk shall by notice in the Gazette notify his address for the presentation or service of documents for the purpose of these Rules and shall in the same manner notify any change in that address.
Form of and time for lodging an appeal
4.An appeal shall be entered by presentation of a memorandum of appeal together with five copies thereof, to the clerk within fourteen days after the date which the appellant gives notice of appeal in writing to the Commissioner pursuant to section 86 (1); but where the local committee is satisfied that owing to absence from his normal place of residence, sickness or other reasonable cause the appellant was prevented from presenting a memorandum within that period and that there has been no unreasonable delay on his part, the local committee may extend that period notwithstanding that the period has already expired.
Memorandum of appeal
5.A memorandum shall be signed by the appellant and shall set out concisely under distinct heads, numbered consecutively, the grounds of appeal without argument or narrative.
Statement of facts of appellant
6.(1) A memorandum shall be accompanied by –- (a) a copy of the confirming notice, the amending notice or the notice of the decision of the Commissioner as the case may be;
- (b) a copy of the notice of appeal;
- (c) a statement, signed by the appellant, setting out the facts on which the appeal is based and referring to any documentary or other evidence which it is proposed to adduce at the hearing of the appeal; and
- (d) Deleted by Legal Notice No. 53 14 June 2012
“amending notice" means a notice setting out an amendment to an assessment served under section 85 (3) (a);
"confirming notice" means a notice confirming an assessment served under section 85 (3) (b);
"decision of the Commissioner" means a decision or act of the Commissioner which, under section 89, may be the subject of an appeal.
Within forty-eight hours after the presentation of a memorandum to the clerk, a copy thereof and of the statement of fact of the appellant shall be served by the appellant upon the Commissioner and upon every other respondent.
7A
(1) The Commissioner shall, within thirty days of being served with a memorandum and statement of facts in accordance rule 7 file a response, with the clerk, stating the facts upon which the response is based and specifying any documentary or other evidence that he proposes to adduce at the hearing of the appeal.
(2) The Commissioner shall, upon filing a response in accordance with paragraph (1), serve a copy of the response together with copies of any documents annexed thereto, upon the appellant.
(3) Where a local committee is satisfied that, the Commissioner was for any reasonable ground, unable to file the statement of facts with the clerk within the prescribed period, the local committee may extend the time within which the Commissioner shall file a response.
(Revoked by L.N. 103/1976.)
(1) As soon as may be convenient after receipt by him of a memorandum the clerk shall notify the chairman thereof.
(2) The chairman shall, after the Commissioner has filed a statement of facts or has notified the clerk that he does not intend to do so, fix a time, date and place for a meeting of the local committee for the purpose of hearing the appeal and the clerk shall cause notice thereof to be served on the appellant, the Commissioner and every other respondent
(3) Unless the parties to the appeal otherwise agree, each party shall be entitled to not less than seven days' notice of the time, date and place fixed for the bearing of the appeal.
At the hearing of an appeal, the following procedure shall be observed
In matters of procedure not governed by these Rules or at, a local committee may determine its own procedure.
Save where a local committee in a particular case otherwise directs or where a party to the appeal objects, copies of documents shall be admissible in evidence, but the local committee may at any time direct that the original shall be produced notwithstanding that a copy has already been admitted in evidence.
No fees still be payable. And a local committee shall not make any order as to costs, on an appeal save where the grounds of appeal are held by the committee to be frivolous, in which case the committee may order the appellant to pay as costs to the Commissioner and each other respondent a sum not exceeding five hundred shillings.
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"confirming notice" means a notice confirming an assessment served under section 85 (3) (b);
"decision of the Commissioner" means a decision or act of the Commissioner which, under section 89, may be the subject of an appeal.
Service of memorandum
7.Within forty-eight hours after the presentation of a memorandum to the clerk, a copy thereof and of the statement of fact of the appellant shall be served by the appellant upon the Commissioner and upon every other respondent.
Response by Commissioner
Legal Notice No. 53 14 June 20127A
(1) The Commissioner shall, within thirty days of being served with a memorandum and statement of facts in accordance rule 7 file a response, with the clerk, stating the facts upon which the response is based and specifying any documentary or other evidence that he proposes to adduce at the hearing of the appeal.
(2) The Commissioner shall, upon filing a response in accordance with paragraph (1), serve a copy of the response together with copies of any documents annexed thereto, upon the appellant.
(3) Where a local committee is satisfied that, the Commissioner was for any reasonable ground, unable to file the statement of facts with the clerk within the prescribed period, the local committee may extend the time within which the Commissioner shall file a response.
Subsidiary
8.(Revoked by L.N. 103/1976.)
Notice and place of hearing
9.(1) As soon as may be convenient after receipt by him of a memorandum the clerk shall notify the chairman thereof.
(2) The chairman shall, after the Commissioner has filed a statement of facts or has notified the clerk that he does not intend to do so, fix a time, date and place for a meeting of the local committee for the purpose of hearing the appeal and the clerk shall cause notice thereof to be served on the appellant, the Commissioner and every other respondent
(3) Unless the parties to the appeal otherwise agree, each party shall be entitled to not less than seven days' notice of the time, date and place fixed for the bearing of the appeal.
Procedure
10.At the hearing of an appeal, the following procedure shall be observed
- (a) the Commissioner and any other respondent shall be entitled to be present or to be represented.
- (b) the appellant shall state the ground of his appeal and may support it by relevant evidence, but, save with the consent of the local committee and upon such terms as it may determine, the appellant may not at the hearing rely on a ground of appeal other than a ground stated in the memorandum and may not adduce evidence other than evidence previously adduced to the Commissioner;
- (c) at the conclusion of the statement and evidence on behalf of the appellant, the Commissioner and any other respondent shall be entitled to make submissions, supported by relevant evidence;
- (d) the appellant shall, be entitled to reply but may not rely on a ground of appeal or on evidence other than that adduced at the hearing
- (e) the chairman or a member of the local committee may at any stage of the hearing to ask any questions of the appellant or the Commissioner, or any other respondent, or a witness examined at the hearing, which he considers necessary to the determination of the appeal
- (f) a witness called and examined by a party may be crossexamined by another party to the appeal and if so crossexamined may be re-examined;
- (g) a witness called and examined by the local committee may be cross-examined by a party to the appeal;
- (h) the local committee may adjourn the hearing of the appeal for the production of further evidence or for other good cause, as it considers necessary and on such terms as it may determine
- (i) before the local committee considers its decision the parties to the appeal shall withdraw from the meeting, and the local committee shall deliberate the issue according to law;
- (j) the decision of the local committee shall be determined by a majority of the members present and voting at the meeting, and in the case of an equality of votes the chairman shall have a casting vote in addition to his deliberative vote;
- (k) minutes of the meeting shall be kept and the decision of the local committee recorded therein.
Local Committee to determine own procedure in certain matters
11.In matters of procedure not governed by these Rules or at, a local committee may determine its own procedure.
Copies of documents admissible
12.Save where a local committee in a particular case otherwise directs or where a party to the appeal objects, copies of documents shall be admissible in evidence, but the local committee may at any time direct that the original shall be produced notwithstanding that a copy has already been admitted in evidence.
Fees and costs
13.No fees still be payable. And a local committee shall not make any order as to costs, on an appeal save where the grounds of appeal are held by the committee to be frivolous, in which case the committee may order the appellant to pay as costs to the Commissioner and each other respondent a sum not exceeding five hundred shillings.
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