| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 96. Licensee to keep books, etc. | |
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Provision of facilities for excise control. | Manufacturers' entry. |
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| Licensee to keep books, etc. 15 of 2003, s. 8. , s.12, 4 of 2004, 8 of 2008, s.3 |
96. (1) A licensee shall keep at his factory and in the prescribed manner all records which may be required under the provisions of this Act and shall make therein the prescribed entries relating to the manufacture, storage and delivery of excisable goods and materials. (1A) Every entry into a record kept pursuant to subsection (1) shall- (a) in the case of a manual record, be made legibly in ink and, subject to section 112, shall not be altered in any manner other than by cancellation, that is to say, by drawing a single line in ink through the incorrect entry so as to allow the original entry to remain legible, or by amendment, that is to say, by so drawing a single line through the incorrect entry and making a correcting entry above the entry so cancelled; and (b) in the case of an electronic or other form of record, be made in such manner as may be prescribed, and shall not be altered except in the prescribed manner. (2) A licensee shall render, in the prescribed manner and at the prescribed times, such returns as may be required of him in accordance with the provisions of this Act. (3) Records required to be kept under the provisions of this Act shall at all times be available for inspection by the proper officer and the officer may take copies of any entry therein. (3A) A licensee who fails to render a return in accordance with subsection (2) shall, in addition to any penalty which may be imposed under section 225A, be liable to a penalty equal to ten thousand shillings or five percent of the amount of any excise duty payable, whichever is higher. (4) A licensee who contravenes this section shall be guilty of an offence. |
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