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{
    "id": 464082,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/464082/?format=api",
    "text_counter": 329,
    "type": "speech",
    "speaker_name": "Hon. Gaichuhie",
    "speaker_title": "",
    "speaker": {
        "id": 17,
        "legal_name": "Nelson Ributhi Gaichuhie",
        "slug": "nelson-gaichuhie"
    },
    "content": "Hon. Temporary Deputy Speaker, I want to thank the Chairman of the Departmental Committee on Finance, Planning and Trade because of late he has been bringing very good Bills. I also thank the Members of that Committee who have been working very hard to make sure that the Bills on their table are dealt with expeditiously. This is a good Bill because when you look at all tax laws, they have appeal bodies, that is, tribunals that deal with appeals. This Bill is now going to consolidate all of them instead of having separate tribunals under every tax law. That is a very good way of cutting costs. When we have a chairman who has the qualifications of a judge, then we expect the rulings of the Tribunal to be very fair. The people in the Tribunal are people who are qualified in various professions. Having a clerk who has the qualifications of a Clerk of the High Court, that is almost like a court. I think all the judgments that will be coming from that Tribunal will be of high integrity. Of course, there is a leeway that if one is not satisfied then one can still go to the High Court. This is a fair way of dealing with an appeal. The Bill states how people will get fair hearing. People are allowed to bring witnesses and even documents that may be required. All the members of the Tribunal who have an interest in the case must declare their interest before any judgment is made. This is good because where people have conflicting interests and they do not declare, the judgment may not be fair. The Bill stipulates the different kind of offences that are going to be dealt with. It gives a time frame on how to appeal and when to conclude the cases. This is good because you will know that after you appeal within a certain number of days, your appeal will be dispensed of. At the end of it all, the Bill is repealing all the other tribunals in the other laws. This is good because some laws forget the clause of repealing the other laws and thus they find their way here for us to repeal those laws. This Bill is comprehensive although we still need to do other adjustments on it. With those few remarks, I beg to support. The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}