V.A.T. Act 2007 - Kenya Revenue Authority

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Rev. 2007 VALUE ADDED TAX CAP 476 appeal. (a) the Commissioner shall be entitled to be present or 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 appellants: (c) at the conclusion of the statement, and evidence on behalf of the appellant, the Commissioner may make submissions, supported by relevant evidence, and 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 a 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 cross-examined by the other party to the appeal; (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 shall be kept and the decision of the Tribunal recorded therein. Tribunal to determine own procedure in certain 11. In matters of procedure not governed by these Rules or the Act, the Tribunal may determine its own procedure. 126
Rev. 2007 VALUE ADDED TAX CAP 476 matters. Copies of documents admissible. Fees and costs. 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 notwithstanding that a copy has already been admitted in evidence. 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 costs to the Commissioner a sum not exceeding one thousand shillings. Made on the 29th May, 1990. A. R. W. HANCOX, Chief Justice. 127
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V.A.T. Act 2007 - Kenya Revenue Authority

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