{"id":358,"date":"1990-06-28T12:06:00","date_gmt":"2026-02-23T06:00:59","guid":{"rendered":"https:\/\/legal.indiafin.com\/?p=358"},"modified":"2026-02-23T06:03:54","modified_gmt":"2026-02-23T06:03:54","slug":"finance-act-no-2-1991","status":"publish","type":"post","link":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/","title":{"rendered":"FINANCE ACT (No. 2), 1991."},"content":{"rendered":"<p class=\"title\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\">\n<p>FINANCE ACT (No. 2), 1991.<\/p>\n<p class=\"ListingCentered\"><b>ARRANGEMENT OF SECTIONS.<\/b><\/p>\n<p>\u00a0\u00a0\u00a0Section<\/p>\n<p class=\"ListingCentered\">PART I<br \/>AMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX MANAGEMENT ACT.<\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s1\">1.\u00a0\u00a0\u00a0Construction of Part I. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s2\">2.\u00a0\u00a0\u00a0Amendment of section 136. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s3\">3.\u00a0\u00a0\u00a0Amendment of section 136. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s4\">4.\u00a0\u00a0\u00a0Amendment of section 147. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s5\">5.\u00a0\u00a0\u00a0Amendment of section 172. <\/a><\/p>\n<p class=\"ListingCentered\">PART II<br \/>AMENDMENTS TO THE EAST AFRICAN EXCISE MANAGEMENT ACT.<\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s6\">6.\u00a0\u00a0\u00a0Construction of Part II. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s7\">7.\u00a0\u00a0\u00a0Amendment of section 30. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s8\">8.\u00a0\u00a0\u00a0Amendment of section 47. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s9\">9.\u00a0\u00a0\u00a0Insertion of Schedule. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s10\">10.\u00a0\u00a0\u00a0Amendment of section 53. <\/a><\/p>\n<p class=\"ListingCentered\">PART III<br \/>MISCELLANEOUS PROVISIONS.<\/p>\n<p class=\"ListingRI\">\u00a0\u00a0\u00a0<a href=\"#Ch179s11\">11.\u00a0\u00a0\u00a0Surtax. <\/a><\/p>\n<p class=\"ListingRI\">\u00a0<\/p>\n<p class=\"ListingRI\"><i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"#Ch179-Sch\">Schedule\u00a0\u00a0\u00a0<\/a><\/i>Surtax.<\/p>\n<p class=\"ListingRI\">\u00a0<\/p>\n<p class=\"CenteredBold\">CHAPTER 179 <br \/>FINANCE ACT (No. 2), 1991.<\/p>\n<p align=\"right\"><i>Commencement<\/i>: 28 June, 1990.<\/p>\n<p>\u00a0\u00a0\u00a0<b>An 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<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\">PART I<br \/>AMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX MANAGEMENT ACT.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s1\"><\/a>1.\u00a0\u00a0\u00a0Construction of Part I.<\/p>\n<p>\u00a0\u00a0\u00a0Part I of this Act shall be read and construed as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the principal Act.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s2\"><\/a>2.\u00a0\u00a0\u00a0Amendment of section 136.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended in section 136 by inserting after subsection (2)(<i>d<\/i>) the following paragraph\u2014<\/p>\n<p>&#8220;(<i>e<\/i>) he may lock up, seal, mark, or otherwise secure any such premises, room, place, equipment, tank or container.&#8221;.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s3\"><\/a>3.\u00a0\u00a0\u00a0Amendment of section 136.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended in section 136 by inserting after subsection (4) the following subsection\u2014<\/p>\n<p>&#8220;(5) Any person, not being a proper officer, who opens, breaks, or in any way interferes with any lock, seal, mark or other fastening placed by an officer in accordance with the provisions of this section on any building, room or place shall be guilty of an offence and liable on conviction to a term of imprisonment not exceeding three years or to a fine not exceeding five million shillings.&#8221;.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s4\"><\/a>4.\u00a0\u00a0\u00a0Amendment of section 147.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended in section 147 by adding after the word &#8220;offence&#8221; the expression &#8220;and liable on conviction to a term of imprisonment not exceeding five year<\/p>\n<p>{mprestriction ids=&#8221;1,2,3&#8243;}<\/p>\n<p>s or to a fine equal to ten percent of the CIF value of the goods or to three times the duty and taxes, whichever is greater or to both such imprisonment and fine&#8221;.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s5\"><\/a>5.\u00a0\u00a0\u00a0Amendment of section 172.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended in section 172, by inserting between the words &#8220;officer&#8221; and &#8220;may&#8221; the words &#8220;of the rank of Collector or above&#8221;.<\/p>\n<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\">PART II<br \/>AMENDMENTS TO THE EAST AFRICAN EXCISE MANAGEMENT ACT.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s6\"><\/a>6.\u00a0\u00a0\u00a0Construction of Part II.<\/p>\n<p>\u00a0\u00a0\u00a0Part II of this Act shall be read and construed as one with the East African Excise Management Act, in this Part referred to as the principal Act.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s7\"><\/a>7.\u00a0\u00a0\u00a0Amendment of section 30.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended by deleting the expression &#8220;Beer and&#8221; occurring in the subheading immediately before section 30 and in section 30 itself.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s8\"><\/a>8.\u00a0\u00a0\u00a0Amendment of section 47.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended by substituting for section 47, the following section\u2014<\/p>\n<p><b>&#8220;47.<\/b>\u00a0\u00a0\u00a0Excise duty on value.<\/p>\n<p>\u00a0\u00a0\u00a0(1) Where any locally manufactured goods are liable to excise duty<i> ad valorem<\/i>, then the value of such goods shall be taken to be as laid down in the Fourth Schedule of the Act and excise duty shall be paid on that value.&#8221;.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s9\"><\/a>9.\u00a0\u00a0\u00a0Insertion of Schedule.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended by inserting after the Third Schedule, the following Schedule\u2014<\/p>\n<p class=\"centerNote\">&#8220;FOURTH SCHEDULE<br \/>VALUE OF EXCISABLE GOODS<\/p>\n<p>1. (1) The value of any excisable goods shall be the normal ex-factory price, exclusive of excise duty, sales tax on such goods.<\/p>\n<p>\u00a0\u00a0\u00a0(2) The normal ex-factory price of any locally manufactured goods shall be determined on the following assumptions\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0that the goods are treated as having been delivered to the buyer at the place of manufacture;<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0that the manufacturer shall include raw material costs, manufacturing costs, labour costs, profit margin, bank charges and interest and all other costs, charges and expenses incidental to the factory, production and sale;<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>c<\/i>)\u00a0\u00a0\u00a0that the manufacturer will bear any excise duty or tax chargeable under the law.<\/p>\n<p>2. A sale in the open market between manufacturer and buyer independent of each other presupposes\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0that the price is the sole consideration; and<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the manufacturer or any person associated in business with him and the buyer (other than the relationship created by the sale of the goods in question); and<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>c<\/i>)\u00a0\u00a0\u00a0that no part of the proceeds of the subsequent re-sale, use or disposal of the goods will accrue either directly or indirectly to the seller of any person associated with him.<\/p>\n<p>3. Where the goods to be valued\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0are manufactured in accordance with any patented invention or are goods to which any registered design has been applied; or<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0are manufactured under a foreign trade mark,<\/p>\n<p>the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trade mark in respect of the goods.<\/p>\n<p>4. For the purposes of paragraph 3, the expression &#8220;trade mark&#8221; includes a trade name and a get up, and a foreign trade mark is a trade mark used for the purpose of indicating that goods in relation to which it is used are those of\u2014<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>a<\/i>)\u00a0\u00a0\u00a0a person by whom the goods to be valued have been grown, produced, manufactured, selected, offered for sale or otherwise dealt with outside the country;<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>b<\/i>)\u00a0\u00a0\u00a0a person associated in business with any such person as is referred to in sub-paragraph (<i>a<\/i>) of this paragraph; or<\/p>\n<p class=\"TI\">\u00a0\u00a0\u00a0(<i>c<\/i>)\u00a0\u00a0\u00a0a person to whom any such person as is mentioned in sub-paragraph (<i>a<\/i>) or (<i>b<\/i>) of this paragraph has assigned the good will of the business in connection with which the trade mark is used.<\/p>\n<p>5. Two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.&#8221;<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s10\"><\/a>10.\u00a0\u00a0\u00a0Amendment of section 53.<\/p>\n<p>\u00a0\u00a0\u00a0The principal Act is amended by deleting the expression &#8220;Beer and&#8221; occurring in the subheading immediately before section 53 and in section 53 itself.<\/p>\n<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\">PART III<br \/>MISCELLANEOUS PROVISION.<\/p>\n<p class=\"L8\">\u00a0<\/p>\n<p class=\"Level-Iblue\"><a name=\"Ch179s11\"><\/a>11.\u00a0\u00a0\u00a0Surtax.<\/p>\n<p>\u00a0\u00a0\u00a0There shall be charged, levied and collected a surtax in respect of imported goods set out in the second column of the Schedule to this Act at rates correspondingly specified in the third column of the Schedule.<\/p>\n<p class=\"L5\">\u00a0<\/p>\n<p class=\"Level-Centeredblue\"><a name=\"Ch179-Sch\"><\/a><i>Schedule.<\/i><\/p>\n<p align=\"right\">s. 11.<\/p>\n<p class=\"centerNote\">Surtax.<\/p>\n<table class=\"tableborder\" width=\"100%\" cellspacing=\"3\" cellpadding=\"3\">\n<tbody>\n<tr style=\"font-size: 12px\">\n<td class=\"tableborder\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"centerNote\">Column 1\u00a0<\/p>\n<p class=\"centerNote\">Column 2\u00a0<\/p>\n<p class=\"QT-Centered\">Column 3\u00a0<\/p>\n<p class=\"QT-Table\">Tariff No.\u00a0<\/p>\n<p class=\"centerNote\">Description\u00a0<\/p>\n<p class=\"QT-Table\">Rate\u00a0<\/p>\n<p class=\"QT-Table\">22.01.10\u00a0<\/p>\n<p class=\"QT-Table\">Waters, including spa waters and aerated waters\u00a0<\/p>\n<p class=\"QT-Table\">30%\u00a0<\/p>\n<p class=\"QT-Table\">22.01.90\u00a0<\/p>\n<p class=\"QT-Table\">Other\u00a0<\/p>\n<p class=\"QT-Table\">30%\u00a0<\/p>\n<p class=\"QT-Table\">22.02.10\u00a0<\/p>\n<p class=\"QT-Table\">Lemonade, flavoured spa waters and flavoured aerated waters\u00a0<\/p>\n<p class=\"QT-Table\">30%\u00a0<\/p>\n<p class=\"QT-Table\">22.02.90\u00a0<\/p>\n<p class=\"QT-Table\">Other\u00a0<\/p>\n<p class=\"QT-Table\">30%\u00a0<\/p>\n<p class=\"QT-Table\">22.03.00\u00a0<\/p>\n<p class=\"QT-Table\">Beer made from malt\u00a0<\/p>\n<p class=\"QT-Table\">50%\u00a0<\/p>\n<p class=\"QT-Table\">22.05.10\u00a0<\/p>\n<p class=\"QT-Table\">Still wine and grape must, not in bottle\u00a0<\/p>\n<p class=\"QT-Table\">60%\u00a0<\/p>\n<p class=\"QT-Table\">22.05.90\u00a0<\/p>\n<p class=\"QT-Table\">Other sparkling wine\u00a0<\/p>\n<p class=\"QT-Table\">60%\u00a0<\/p>\n<p class=\"QT-Table\">22.09.10\u00a0<\/p>\n<p class=\"QT-Table\">Whisky\u00a0<\/p>\n<p class=\"QT-Table\">50%\u00a0<\/p>\n<p class=\"QT-Table\">22.09.90\u00a0<\/p>\n<p class=\"QT-Table\">Other\u00a0<\/p>\n<p class=\"QT-Table\">60%<\/p>\n<p class=\"centerNote\">\u00a0<\/p>\n<table class=\"tableborder\" width=\"100%\" cellspacing=\"3\" cellpadding=\"3\">\n<tbody>\n<tr style=\"font-size: 12px\">\n<td class=\"tableborder\" colspan=\"2\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"CenteredBold\"><i>History<\/i>\u00a0<\/p>\n<p class=\"Centered\"><i>Legislation\u00a0<\/i><\/p>\n<p class=\"Centered\">Number\u00a0<\/p>\n<p class=\"Centered\">ss.Statute3\/1991\u00a0Statute11\/1991s. 1Statute1\/1992s. 35Statute1\/1993s. 16Statute17\/1994s. 20Statute9\/1996ss. 14, 24Act3\/1996s. 12Act2\/1998s. 10Act1\/1999s. 18Act7\/1999ss. 14, 18<\/p>\n<p class=\"CenteredBold\">Cross References<\/p>\n<p>East African Customs and Transfer Tax Management Act, Laws of the Community, 1970 Revision, Cap. 27.<\/p>\n<p>East African Excise Management Act, Laws of the Community, 1970 Revision, Cap. 28.<\/p>\n<p>{\/mprestriction}<\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 FINANCE ACT (No. 2), 1991. ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section PART IAMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX [&hellip;]<\/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-358","post","type-post","status-publish","format-standard","hentry","category-principal-legislation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FINANCE ACT (No. 2), 1991. -<\/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\/1990\/06\/28\/finance-act-no-2-1991\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FINANCE ACT (No. 2), 1991. -\" \/>\n<meta property=\"og:description\" content=\"\u00a0 FINANCE ACT (No. 2), 1991. ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section PART IAMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-23T06:00:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-23T06:03:54+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/#\\\/schema\\\/person\\\/76b818fec3bfb6b825690d6d057d9356\"},\"headline\":\"FINANCE ACT (No. 2), 1991.\",\"datePublished\":\"2026-02-23T06:00:59+00:00\",\"dateModified\":\"2026-02-23T06:03:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/\"},\"wordCount\":1130,\"commentCount\":0,\"articleSection\":[\"Principal Legislation\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/\",\"url\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/\",\"name\":\"FINANCE ACT (No. 2), 1991. -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/#website\"},\"datePublished\":\"2026-02-23T06:00:59+00:00\",\"dateModified\":\"2026-02-23T06:03:54+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/#\\\/schema\\\/person\\\/76b818fec3bfb6b825690d6d057d9356\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/1990\\\/06\\\/28\\\/finance-act-no-2-1991\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/legal.indiafin.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FINANCE ACT (No. 2), 1991.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/#website\",\"url\":\"https:\\\/\\\/legal.indiafin.com\\\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/legal.indiafin.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/legal.indiafin.com\\\/#\\\/schema\\\/person\\\/76b818fec3bfb6b825690d6d057d9356\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bba4a925801808704e2ddc69a2625edeac83d56aa4ccbd7182d90992ad47bd1f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bba4a925801808704e2ddc69a2625edeac83d56aa4ccbd7182d90992ad47bd1f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bba4a925801808704e2ddc69a2625edeac83d56aa4ccbd7182d90992ad47bd1f?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/legal.indiafin.com\"],\"url\":\"https:\\\/\\\/legal.indiafin.com\\\/index.php\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FINANCE ACT (No. 2), 1991. -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/","og_locale":"en_US","og_type":"article","og_title":"FINANCE ACT (No. 2), 1991. -","og_description":"\u00a0 FINANCE ACT (No. 2), 1991. ARRANGEMENT OF SECTIONS. \u00a0\u00a0\u00a0Section PART IAMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX [&hellip;]","og_url":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/","article_published_time":"2026-02-23T06:00:59+00:00","article_modified_time":"2026-02-23T06:03:54+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/#article","isPartOf":{"@id":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/"},"author":{"name":"admin","@id":"https:\/\/legal.indiafin.com\/#\/schema\/person\/76b818fec3bfb6b825690d6d057d9356"},"headline":"FINANCE ACT (No. 2), 1991.","datePublished":"2026-02-23T06:00:59+00:00","dateModified":"2026-02-23T06:03:54+00:00","mainEntityOfPage":{"@id":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/"},"wordCount":1130,"commentCount":0,"articleSection":["Principal Legislation"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/","url":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/","name":"FINANCE ACT (No. 2), 1991. -","isPartOf":{"@id":"https:\/\/legal.indiafin.com\/#website"},"datePublished":"2026-02-23T06:00:59+00:00","dateModified":"2026-02-23T06:03:54+00:00","author":{"@id":"https:\/\/legal.indiafin.com\/#\/schema\/person\/76b818fec3bfb6b825690d6d057d9356"},"breadcrumb":{"@id":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/legal.indiafin.com\/index.php\/1990\/06\/28\/finance-act-no-2-1991\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/legal.indiafin.com\/"},{"@type":"ListItem","position":2,"name":"FINANCE ACT (No. 2), 1991."}]},{"@type":"WebSite","@id":"https:\/\/legal.indiafin.com\/#website","url":"https:\/\/legal.indiafin.com\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/legal.indiafin.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/legal.indiafin.com\/#\/schema\/person\/76b818fec3bfb6b825690d6d057d9356","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/bba4a925801808704e2ddc69a2625edeac83d56aa4ccbd7182d90992ad47bd1f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/bba4a925801808704e2ddc69a2625edeac83d56aa4ccbd7182d90992ad47bd1f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bba4a925801808704e2ddc69a2625edeac83d56aa4ccbd7182d90992ad47bd1f?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/legal.indiafin.com"],"url":"https:\/\/legal.indiafin.com\/index.php\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/posts\/358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/comments?post=358"}],"version-history":[{"count":1,"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/posts\/358\/revisions"}],"predecessor-version":[{"id":736,"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/posts\/358\/revisions\/736"}],"wp:attachment":[{"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/media?parent=358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/categories?post=358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legal.indiafin.com\/index.php\/wp-json\/wp\/v2\/tags?post=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}