ADVOKS GLOBAL · KENYA
Stamp Duty Act
18. Persons dissatisfied may appeal
Edition: 2026-07-01 · In force
18. Persons dissatisfied may appeal
(1)Any person who is dissatisfied with the assessment of the collector may, within thirty days after the date of the assessment, and on payment of duty in conformity therewith, or on securing the duty to the satisfaction of the collector, appeal against the assessment to the High Court, and may for that purpose require the Collector to state and sign a case, setting out the question upon which his opinion was required, and the assessment made by him.(2)A sum of five thousand shillings shall be lodged with the collector as security for the costs referred to in subsection (6).(3)The collector shall thereupon state and sign a case and deliver it to the person by whom it is required, and the case may, within seven days thereafter, and after service thereof upon the Attorney-General, be set down by that person for hearing.(4)Upon the hearing of the case the court shall determine the question submitted, and, if the instrument in question is in the opinion of the court chargeable with any duty, shall assess the duty with which it is chargeable.(5)If it is decided by the court that the assessment of the collector is erroneous, any excess of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid in consequence thereof, shall be ordered by the court to be repaid to the appellant, with or without costs as the court may determine.(6)If the assessment of the collector is confirmed wholly or in part, the court may make an order for payment to the collector of the costs incurred by him in relation to the appeal.Production of Instruments in Evidence and Instruments not duly Stamped