ADVOKS GLOBAL · KENYA
Estate Duty Act
32. Appeals against decisions other than on valuation
Edition: 1991-12-27 · In force
32. Appeals against decisions other than on valuation
(1)Any person who is aggrieved by any decision of the Commissioner, other than a decision as to the value of any property, may, within one month after notice of the decision has been served on the person accountable, give notice in writing to the Commissioner specifying his objections to the decision and his reasons for such objections, and if any such objection is not allowed by the Commissioner may, within one month of receiving notice of his refusal to allow the objection, appeal to the Supreme Court against the decision.(2)No appeal to the Supreme Court against a decision shall be entertained unless the duty assessed and the interest thereon are paid into Court or security for the payment thereof is given to the satisfaction of the Court.(3)No objection to any decision shall be entertained on appeal unless the grounds for such objection have been notified to the Commissioner under subsection (1) of this section or the failure to do so is accounted for to the satisfaction of the Supreme Court.(4)The Supreme Court shall have power to extend the time for appealing under this section, notwithstanding that the time prescribed by subsection (1) of this section has expired.(5)The Supreme Court may, on an appeal, reverse or alter a decision in such manner as the circumstances require, and may make an order as to costs.