ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
22. Disobedience of summons to give evidence, etc.
Edition: 2023-07-01 · In force
22. Disobedience of summons to give evidence, etc.
Any person summoned by the Tribunal to attend and give evidence or to produce any records, books of account, statements, or other documents, whether in electronic form or otherwise, or who is required to answer interrogatories, and who without sufficient cause—(a)refuses or fails to attend at the time and place mentioned in the summons served on him; or(b)refuses or fails to answer, or to answer fully and satisfactorily, to the best of his knowledge and belief, all questions lawfully put to him by or with the concurrence of the Tribunal;(c)refuses or fails to produce any records, books of account, statements or other documents, whether in electronic form or otherwise, which are in his possession or under his control, mentioned or referred to in any summons served on him,commits an offence and shall be liable on conviction to a fine not exceeding one hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both.