{"id":355,"date":"1987-07-01T12:07:00","date_gmt":"2026-02-23T06:00:59","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=355"},"modified":"2026-02-23T06:03:54","modified_gmt":"2026-02-23T06:03:54","slug":"finance-act-1988","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/1987\/07\/01\/finance-act-1988\/","title":{"rendered":"FINANCE ACT, 1988."},"content":{"rendered":"

\u00a0<\/p>\n

\n

FINANCE ACT, 1988.<\/p>\n

ARRANGEMENT OF SECTIONS.<\/b><\/p>\n

Section<\/p>\n

\u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Amendment to the East African Excise Management Act. <\/a><\/p>\n

\u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Amendments to the East African Customs and Transfer Tax Management Act. <\/a><\/p>\n

\u00a0<\/p>\n

CHAPTER 176
FINANCE ACT, 1988.<\/p>\n

Commencement<\/i>: 1 July, 1987.<\/p>\n

\u00a0\u00a0\u00a0An Act to provide for the alteration of certain taxes and duties and to amend certain enactments relating thereto and for other matters connected therewith.<\/b><\/p>\n

\u00a0<\/p>\n

<\/a>1.\u00a0\u00a0\u00a0Amendment to the East African Excise Management Act.<\/p>\n

\u00a0\u00a0\u00a0The East African Excise M<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n

anagement Act is amended by substituting for the expression “Commissioner of Customs and Excise” wherever it occurs, the expression “Director General of Customs and Excise”.<\/p>\n

\u00a0<\/p>\n

<\/a>2.\u00a0\u00a0\u00a0Amendments to the East African Customs and Transfer Tax Management Act.<\/p>\n

\u00a0\u00a0\u00a0The East African Customs and Transfer Tax Management Act is amended\u2014<\/p>\n

\u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0in section 114, by substituting for subsection (1) the following\u2014<\/p>\n

“114.<\/b>\u00a0\u00a0\u00a0(1) Where any goods are liable to duty, then such duty shall constitute a civil debt due to the Government and be charged on the goods in respect of which the duty is payable; and such duty shall be payable by the owner of such goods and may, without prejudice to any other means of recovery, be recovered summarily by legal proceedings brought by the Director General of Customs and Excise.”;<\/p>\n

\u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0in section 154, by substituting for the expression “twenty thousand shillings” occurring at the end of the section, the expression “not exceeding five million shillings or to a term of imprisonment not exceeding two years or to both such fine and imprisonment”;<\/p>\n

\u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0by substituting for the expression “Commissioner of Customs” wherever it occurs, the expression “Director General of Customs and Excise”.<\/p>\n\n\n\n
\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

History\u00a0<\/b>Legislation<\/i><\/p>\n

Number<\/i><\/p>\n

ss<\/i><\/p>\n

Statute4\/1988\u00a0Statute3\/1989s. 10Statute3\/1991s. 13Statute6\/1991s. 20Statute11\/1991ss. 1, 6Statute1\/1992ss. 24, 26, 29Statute1\/1993s. 15Statute9\/1996s. 17Act1\/1999ss. 14, 19Act7\/1999s. 21<\/p>\n

Cross References<\/p>\n

East African Excise Management Act, Laws of the Community, 1970 Revision, Cap. 26.<\/p>\n

East African Customs and Transfer Tax Management Act, Laws of the Community, 1970 Revision, Cap. 27.<\/p>\n

{\/mprestriction}<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

\u00a0 FINANCE ACT, 1988. ARRANGEMENT OF SECTIONS. Section \u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Amendment to the East African Excise Management Act. \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Amendments to the East […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[2655],"tags":[],"class_list":["post-355","post","type-post","status-publish","format-standard","hentry","category-principal-legislation"],"yoast_head":"\nFINANCE ACT, 1988. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legal.indiafin.com\/index.php\/1987\/07\/01\/finance-act-1988\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCE ACT, 1988. -\" \/>\n<meta property=\"og:description\" content=\"\u00a0 FINANCE ACT, 1988. 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