SL-TRIBUNAL RULES

Rules under Section 83: The Income Tax (Tribunal) Rules

L.N.5/1974 

Citation 

1.
 These Rules may be cited as the Income Tax (Tribunal) Rules

Interpretation 

2.
 In these Rules, unless the context otherwise requires
"appeal" means an appeal to the Tribunal under section 86 (1) (a);
"appellant" means a person entering an appeal and the advocate or duly authorized agent of that person;
“chairman" means the chairman of the Tribunal appointed under section 83 (2);
"clerk" means the clerk of the Tribunal appointed pursuant to rule 3;
"memorandum" means a memorandum of appeal presented under rule 4;
"section" means a section of the Act.

Appointment of clerk 

3.
(1) The Commissioner shall appoint a person to be the clerk of the Tribunal, and that person may be an officer of the Income Tax Department
(2) The clerk shall, in matters relating to appeals to the Tribunal and procedure therefor, comply with general and special directions lawfully given by the chairman.
(3) The clerk shall by notice in the Gazette notify his address for the presentation or service of documents for the purposes 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 on which the appellant gives notice of appeal in writing to the Commissioner pursuant to section 86(1); but where the Tribunal 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 Tribunal 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) Each copy of a memorandum shall be accompanied by:-

• (a) a copy of the confirming notice, or the amending notice as the case may be; 
• (b) a copy of the notice of appeal and 
• (c) a statement, signed by the appellant, setting out precisely all the facts on which the appeal is based and referring specifically to documentary or other evidence which it is proposed to adduce at the hearing of the appeal, and to which shall be annexed a copy of each document or extract from a document referred to upon which the appellant proposes to rely as evidence at the hearing of the appeal.

(2) In this rule –

• "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).

Service of memorandum of appeal 

7.
Within forty-eight hours after the presentation of a memorandum to the clerk, a copy thereof and of the statement of facts of the appellant and the documents annexed thereto shall be served by the appellant upon the Commissioner

Statement of facts of Commissioner 

8.
(1) The Commissioner shall, if he does not accept any of the facts of the appellant, within twenty-one days after service thereof upon him under rule 7, file with the clerk a statement of facts together with five copies thereof and the provisions of rule 6 (1) (c) shall mutatis mutandis apply to that statement of facts.
(2) At the time of filing a statement of facts pursuant to paragraph (1), the Commissioner shall serve a coy thereof, together with copies of any documents annexed thereto, upon the appellant
(3) If the Commissioner does not desire to file a statement of facts under this rule, he shall forthwith give written notice to that effect to the clerk and to the appellant, and in that case the Commissioner shall be deemed at the hearing of the appeal to have accepted the facts set out in the statement of facts of the appellant

Notice and place of hearing 

9.
(1) As soon as may be convenient after receipt by him of the 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 Tribunal for the purpose of hearing the appeal and the clerk shall cause notice thereof to he served on the appellant and the Commissioner.
(3) The clerk shall cause to be supplied to each member of the Tribunal a copy of the notice of hearing and of all documents received by him from the parties to the appeal.
(4) 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 hearing of the appeal.

Procedure 

10.
At the hearing of an appeal, the following procedure shall be observed.

• (a) the Commissioner shall be entitled to be present or to be represented. 
• (b) the appellant shall state the grounds of his appeal and may support it by any relevant evidence, but, save with the consent of the Tribunal 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 of facts or documents unless those facts have been referred to in, and copies of those documents have been annexed to, the statement of facts of the appellant
• (c) at the conclusion of the statement, and evidence on behalf of the appellant, the Commissioner may make submissions, supported by relevant evidence, and the provisions of subparagraph (b) shall mutatis mutandis apply to evidence of facts and documents to be adduced by the Commissioner. 
• (d) the appellant shall be entitled to reply but may not raise new issue or argument. 
• (e) the chairman or a member of the Tribunal may at any stage of the hearing ask any questions of the appellant or the Commissioner or a witness examined at the hearing, which he considers necessary to the determination of the appeal; 
• (f) a witness called and examined by either party may be crossexamined by the other party to the appeal and if so crossexamined may be re-examined. 
• (g) a witness called and examined by the Tribunal may be cross-examined by either party to the appeal. 
• (h) the Tribunal may adjourn the hearing of the appeal for the production of further evidence or for other good cause, as it considers necessary, on such terms as it may determine; 
• (i) before the Tribunal considers its decision the parties to the appeal shall withdraw from the meeting, and the Tribunal shall deliberate the issue according to law and reach its decision thereon; 
• (j) the decision of the Tribunal 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 be kept and the decision of the Tribunal recorded therein

Tribunal to determine own procedure in certain maters 

11. 

In matters of procedure not governed by these Rules or the Act, the Tribunal may determine its own procedure 

Copies of documents admissible 

12. 

Save where the Tribunal in any particular case otherwise directs or where a party to the appeal objects, copies of documents shall be admissible in evidence, but the Tribunal may at any time direct that the original shall be produced withstanding that a copy has already been admitted in evidence.

Fees and costs

 13. 

No fees shall be payable, and a Tribunal shall not make any order as to costs, on an appeal save where the grounds of appeal are held by the Tribunal to be frivolous, in which case the Tribunal may order the appellant to pay as costs to the Commissioner a sum not exceeding five hundred shillings.

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