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

Rev. 2007 VALUE ADDED TAX CAP 476
Effect of
conviction,
etc., on things
liable for
forfeiture.
51. (1) Where a person is prosecuted for an offence under this Act and
anything is liable to forfeiture by reason of the commission of that offence, the
conviction of that person for that offence shall, without further order, have
effect as the condemnation of that thing.
(2) Where a person is prosecuted for an offence under this Act and
anything is liable to forfeiture by reason of the commission of that offence, then,
on the acquittal of that person, the court may order that thing either -
(a) to be released to the person from whom it was seized or to the
owner thereof; or
(b) to be condemned.
Procedure after
notice of claim.
52 .(1) Where a notice of claim has been given to the Commissioner in
accordance with section 50, then the Commissioner may within a period of two
months from the receipt of the claim, either -
(a) by notice in writing to the claimant, require the claimant to
institute proceedings in a court of competent jurisdiction for
the recovery of the thing within two months of the date of
the notice; or;
(b) himself institute proceedings in a court of competent
jurisdiction for the condemnation of the thing.
(2) Where the Commissioner fails within a period of two months to
require the claimant to institute proceedings, or himself to institute proceedings,
in accordance with subsection (1), then the goods shall be released to the
claimant.
(3) Where the Commissioner has, in accordance with subsection (1)
required the claimant to institute proceedings within a period of two months and
the claimant has failed to do so, then on the expiry of that period the thing shall
be condemned and shall be forfeited and may be sold or otherwise disposed of
as the Commissioner may direct.
(4) Where the proceedings have been instituted in accordance with this
section, then-
(a) if the court is satisfied that the thing was liable to forfeiture
under this Act, it shall be condemned;
(b) if the court is not satisfied, the thing shall be released to the
claimant:
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