FINANCE ACT (No. 2), 1991.
ARRANGEMENT OF SECTIONS.
Section
PART I
AMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX MANAGEMENT ACT.
PART II
AMENDMENTS TO THE EAST AFRICAN EXCISE MANAGEMENT ACT.
PART III
MISCELLANEOUS PROVISIONS.
Schedule Surtax.
CHAPTER 179
FINANCE ACT (No. 2), 1991.
Commencement: 28 June, 1990.
An Act to provide for the alteration of certain taxes and duties and to amend certain enactments relating thereto and for other matters connected therewith.
PART I
AMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX MANAGEMENT ACT.
Part I of this Act shall be read and construed as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the principal Act.
The principal Act is amended in section 136 by inserting after subsection (2)(d) the following paragraph—
"(e) he may lock up, seal, mark, or otherwise secure any such premises, room, place, equipment, tank or container.".
The principal Act is amended in section 136 by inserting after subsection (4) the following subsection—
"(5) Any person, not being a proper officer, who opens, breaks, or in any way interferes with any lock, seal, mark or other fastening placed by an officer in accordance with the provisions of this section on any building, room or place shall be guilty of an offence and liable on conviction to a term of imprisonment not exceeding three years or to a fine not exceeding five million shillings.".
The principal Act is amended in section 147 by adding after the word "offence" the expression "and liable on conviction to a term of imprisonment not exceeding five year
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