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{
    "id": 582478,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/582478/?format=api",
    "text_counter": 270,
    "type": "speech",
    "speaker_name": "Hon. Langat",
    "speaker_title": "",
    "speaker": {
        "id": 384,
        "legal_name": "Benjamin Kipkirui Langat",
        "slug": "benjamin-langat"
    },
    "content": "intended action, where the licensee is dissatisfied with the decision of the Commissioner, the licensee may appeal to the Tax Appeals Tribunal within fourteen days of receipt of notification and shall serve the Commissioner with the appeal application within seven days of filing. (5) The Tax Appeals Tribunal shall hear and determine the appeal without undue delay and its decision shall be binding on the Commissioner. (6) Any party aggrieved by the decision of the Tax Appeals Tribunal may appeal to the High Court. Hon. Temporary Deputy Chairlady, the New Clause 22A seeks to address the Question of licensing and cancellation of licences. The Bill gives the commissioner a lot of unfettered powers to cancel the licence of a manufacturer over excisable goods. Looking at what happened recently, it is clear that the country can easily lose investments of up Kshs10 billion because of arbitrary exercise of power. This amendment now says that the commissioner should follow the due process. We are laying out the due process in this amendment. This is to ensure that the rights of the manufacturers and the commissioner are taken care of. We do not want to lose investments because of technicalities. We want to encourage investors but we do not want to lose them because somebody has denied them a licence, and they have to struggle because they have nowhere to go. We are proposing that before the commissioner cancels a licence, he must give you 21 days notice and ask you to correct any mistake. From there, you can correct the mistake. Upon receipt of such notification of confirmation of the intended action, if the licensee is dissatisfied with the decision of the commissioner, he may appeal to the Tax Appeals Tribunal that we created in this House. The Tribunal will hear the matter and issue a decision but again, you have the right to appeal to the High Court. We are proposing fair administrative action."
}