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"id": 397454,
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"type": "speech",
"speaker_name": "Hon. Langat",
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"speaker": {
"id": 384,
"legal_name": "Benjamin Kipkirui Langat",
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"content": "Hon. Chairlady, I also wish to encourage my friend to withdraw his amendment because it is similar to mine. That section was giving the Commissioner power to enter into your premises without a warrant but the Committee agreed that allowing such a move would be unconstitutional. So, we are saying that the Commissioner must obtain a warrant but we are also giving him powers to secure the premises, pending acquisition of a warrant. This is to ensure fairness to both the taxpayer and the Commissioner. If we do not give the Commissioner the power of securing the premises, the moment the Commissioner indicates that he is looking for a warrant to go and inspect the premises; everything will be carted away from the premises by the next morning. So, we need to secure both the revenue collector and the taxpayer."
}