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{
    "id": 326972,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/326972/?format=api",
    "text_counter": 710,
    "type": "other",
    "speaker_name": "",
    "speaker_title": "",
    "speaker": null,
    "content": "“2) A person convicted of an offence under subsection (1) may be ordered by the court to make payment to the Commissioner of the whole or such part as remains unpaid of the tax assessed by the Commissioner either in addition to, or in substitution of any other penalty.” This section can be enforced against negligent officials whose action or inaction leads to the loss of revenue. The proposal by the KRA is against the Constitution, in that it does not allow the aggrieved party to be heard and it arrogates too much discretion on an individual to the detriment of another person. Therefore, I am recommending that it is not passed.” It is signed by E.M Ng’ang’a, Senior Deputy Chief Parliamentary Counsel. Mr. Temporary Deputy Speaker, Sir, we have accepted the opinion of the Attorney-General, as this Government is a believer in the rule of law."
}