Tax Appeals Tribunal Act

20. Powers of the Tribunal during a proceeding

Edition: 2023-07-01 · In force

20. Powers of the Tribunal during a proceeding

(1)For the purpose of proceedings before the Tribunal, the Tribunal may—

(a)take evidence on oath;

(b)proceed in the absence of a party who has reasonable notice of the proceedings; and

(c)adjourn the hearing of the proceedings.

(2)For the purpose of hearing proceedings before the Tribunal, the Tribunal shall have powers of a subordinate Court to summon a person to appear before it—

(a)to give evidence; or

(b)to produce books, documents or things mentioned in the summons.

(3)Where the Tribunal considers it desirable for the purposes of avoiding expenses or delay, or for any other special reason, it may receive evidence by affidavit and administer interrogations and require the persons to whom interrogations are administered to make a full and true reply to the interrogations.

(4)The Tribunal shall have power to request for examination of witnesses abroad.

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Source: Kenya Law