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Income Tax (Appeals to the High Court) Rules, 1974 🇰🇪


REPUBLIC OF KENYA

Income Tax Act, 1973

Legal Notice No. 105

Income Tax (Appeals to the High Court) Rules, 1974

  • Commenced on (exact date unavailable)
  • [This is the version of this document from (exact date unavailable).]
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[L.N. 105/1974, L.N. 41/1980.]

1. Citation

These Rules may be cited as the Income Tax (Appeals to the High Court) Rules, 1974.

2. Interpretation

In these Rules, unless the context otherwise requires—“address for service” means a place of residence or a place of business within the jurisdiction;“appeal” means an appeal to the Court under section 86(2);“memorandum” means a memorandum of appeal presented under rule 3;“Registrar” means the Registrar or a Deputy Registrar of the Court;“respondent” includes a person who under section 89(3) is entitled to appear before a committee;“section” means a section of the Act.

3. Form of and time for filing appeal

No appeal shall be filed unless a mem…

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