Tax Appeals Tribunal Act

35. Protection of officers

Edition: 2023-07-01 · In force

35. Protection of officers

An action, suit, prosecution or any other proceeding, shall not be brought or instituted against a person who is or was a Chairperson, a member of the Tribunal or an officer of the Tribunal in respect of any act done or omitted to be done in good faith in the discharge of any function under this Act, unless, having regard to the circumstances of the case, such act or omission is found to be—

(a)done or omitted to be done wilfully or dishonestly by such officer;

(b)attributable to the negligence of such officer; or

(c)done or omitted to be done by such officer in contravention of any provision of this Act or the Regulations.

[Act No. 7 of 2022, s. 20.]

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Source: Kenya Law