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4 July 1945

Kenya Government Gazette dated 1945-07-04 number 28

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             Published under the Authority all His Excellency the Governor of the Colony and Protectorate of Kenya

      Val. XLVII-NO. 28
 L-   Registered as a Newspaper at the G.P.O.
                                                            NAIROBI, July 4, 1945                                      Price 50 Cents

                                                                   PAGE   I                                                          PAGE
      Govt. Notices Nos. 590-595-Bills for introduction into the          I   Bills-(Contd.)
                  Legi~lativeCouncil-                                           A Bill to Confer on the Supreme Court Temporary luris-
        A Bill to Amend the Personal Tax Ordinance, 1940 . .        291       diction in Certain Matrimonial Causes where the Relevant
        A Bill to Amend thc Game Ordinance, 1937 . .          ..    293       Marriage took place on or after the Third Day of Septem-
        A Bill to Amend the Kenya and Uganda Railway Ordin-
      ance, 1927       .. . . .. . . .. . . ..                      294
                                                                              ber, Nineteen Hundred and Thirty-nine     ..  .  ,    .. 298
        A Bill to Amend the Control of Grass Fires Ordinance,                   A Bill to Amcnd the Asian Officers' Family Pe~lsions
      1941       . . .. .. .. . . .. .                  .     ..    295       Ordinance, 1942 . .    ..     . . . . . . .. . . 299

                                          NOTICENO. 590
                                       His Excellency the Governor in Council has approved of the
                                  following Bill being introduced into the Legislative Council.
                                                                                K. W. SIMMONDS,
                                                                     Acting Clerk to the Legislative Council.
                                       A Bill to Amend the Personal Tax Ordinance, 1940
                                       BE IT ENACTED by the Governor of the Colony of Kenya,
                                  with the advice and consent of the Legislative Council thereof, as
                                  follows :-
                                      1. This Ordinance may be cited as the Personal Tax (Amend- Short title.
                                  ment) Ordinance, 1945, and shall be read as one with the Personal
                                  Tax Ordinance, 1940, hereinafter referred to as the principal Ordin- N,. 45 of 1940.
                              5     2. Section 2 of the principal Ordinance is hereby amended by                 Amendment ol
                               substituting a colon for the full-stop at the end of the definition of            section 2 of
                                                                                                                 the principal
                               "total income" and adding thereto the following proviso:-                         Ordinance.
                                         "Provided that, with effect from the 1st day of January, 1940,
                                    item (k) of sub-section (1) of section 10 of the Income Tax
                            10      Ordinance, 1940, shall not apply for the purposes of this defini-
                                    3. Section 7 of the principal Ordinance is hereby amended by                 Amendment 01
                               deleting sub-section (3) thereof and by substituting therefor the follow-         section 7 of
                               ing sub-sections :-                                                               the pnncipal
                            15           "(3) If any individual is aggrieved by the demand of a
                                    collector under the provisions of this section he may, within thirty
                                    days after the date of such demand, apply to the collector in
                                    writing to revise the amount of the demand. Such application shall
                                    state the precise grounds of his objection, and if such collector
                            20      refuses to revise the amount of the demand, or if the individual
                                    and the collector are unable to reach agreement as to the amount
                                    of tax and penalty for which such individual is liable, such
                                    individual may, within twenty-one days after the date of such
                                    refusal or of such failure to reach agreement, appeal to any
                            25      magistrate having jurisdiction in the district or place in which such
                                    individual is for the time being staying or residing.
                                         (4) The Supreme Court may make Rules governing appeals
                                    to magistrates under sub-section (3) of this section and providing
                                    for the method of tendering evidence and prescribing the pro-
                                    cedure to be followed.".
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