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{
    "id": 482436,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/482436/?format=api",
    "text_counter": 236,
    "type": "speech",
    "speaker_name": "Hon. Kang’ata",
    "speaker_title": "",
    "speaker": {
        "id": 1826,
        "legal_name": "Irungu Kang'ata",
        "slug": "irungu-kangata"
    },
    "content": "Then Part B provides Sections 33, 34, 35, 36, 37 and 38, on 1st July 2014. I am interested with what the Mover of this Bill has said in convincing us on the rationality of retrospective application of this law. I am aware that tax laws can be retrospective. Again, taking into account the effects of retrospective law on an individual, it will mean then that you are supposed to pay tax from the dates of the commencement of the law, notwithstanding that there was no law as at that time. That is a major factor. Therefore, the Mover ought to explain to us why those sections ought to be retrospective. That is, they are going to apply the way they were actually constituted or denoted. Hon. Temporary Deputy Speaker, when you look at the indicated section, for instance, the one on Section 5 relates to expenditure on vacation trips, Section 8 relates to various provisions in Income Tax. Therefore, the Chair of the relevant Committee, when moving this Bill, ought to explain to us why we should support such kind of clauses. There is one clause that has come to my attention - Clause 24 - the intended Section 24. Section 24 provides as follows:- “The Thirteenth Schedule to the Income Tax Act is amended by---“ Then it proceeds to provide at the last paragraph, water service providers; payment of water deposit and connection of water meters. It appears the Government wants to exempt taxes when it comes to the issue of payment of water deposits and connection of water meters. That is a very good idea. Hon. Temporary Deputy Speaker, my Constituency Development Fund (CDF) Committee is concentrating in extending water services in my constituency. I have seen a lot of complaints from my people of Kiharu wherever we have been taking water. They are complaining of the high deposit fee and also the water deposit. I am of the view that once we enact this law, the payment of water deposit and connection of water meters will go down. You cannot imagine that presently, tax constitutes a major component of the water deposit and connection of water meters. Hon. Temporary Deputy Speaker, be that as it may, I will be proposing an amendment to expressly provide for connection of water to public schools for free. The reasons cannot be over-emphasized because they are self-explanatory. They include:- (i) The necessity to have clean water used by our students. (ii) The necessity to have our children taking clean and piped water. They should not be going to the river to consume water. That should be 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."
}