ADVOKS GLOBAL · KENYA
Estate Duty Act
31. Assessment of duty
Edition: 1991-12-27 · In force
31. Assessment of duty
(1)Upon receipt of an estate duty affidavit or corrective affidavit or statement, the Commissioner shall, as soon as practicable, assess the duty payable in connexion therewith, and shall serve notice of the assessment on the person who delivered the affidavit or statement or on any person whom that person may nominate in that behalf.(2)Subject to the provisions of section 50 of this Act, the Commissioner shall have power at any time and from time to time to revoke or amend any assessment in the light of any fresh information he may receive or where he is satisfied that any valuation or assessment previously made was erroneous.