East African Community Customs Management Act, 2004 - VERTIC

No. 1 East African Community Customs Management 2005Appealsto taxappealstribunal230.-(1) A person dissatisfied with the decision of thecommissioner under section 229 may appeal to a tax appeals tribunalestablished in accordance with section 231.(2) A person intending to lodge an appeal under this section shalllodge the appeal within forty-five days after being served with thedecision, and shall serve a copy of the appeal on the Commissioner.Establishmentof taxappealstribunals231. Subject to any law in force in the Partner States with respect totax appeals, each Partner State shall establish a tax appeals tribunal forthe purpose of hearing appeals against the decisions of theCommissioner made under section 229.PART XXIMISCELLANEOUS PROVISIONSAttendanceofmasterbeforeproperofficerProvisionsrelatingto prescribedforms232. Where under the provisions of this Act, the master or agent ofany aircraft or vessel is required to answer any questions put to him orher by the proper officer, and the aircraft or vessel has not left its finalposition, anchorage, or berth, preparatory to leaving a Partner State,then the proper officer may require the master to attend before theproper officer at the office of the proper officer for the purpose ofanswering such questions:Provided that the master may, with the consent of the properofficer, depute a senior officer of the aircraft or vessel to attend atthe office for such purpose.233.-(1) Where the form of any entry, bond, or other document,required or authorised for the purposes of this Act has been prescribed,then all the entries, bonds, or other documents, shall be in theprescribed form and shall contain all the prescribed particulars.(2) Where any prescribed form contains, by way of note orotherwise, a clear direction or indication of any requirement as to-(a) the colour or size of the form;(b) the number of copies of the form to be tendered;(c) the nature or form of the information to be furnished;144