Section 2 of Stamp Duty Act CAP 480: Interpretation
In this Act, except where the context otherwise requires—
"collector" means the Kenya Revenue Authority established under the Kenya Revenue Authority Act (Cap. 469);
"consideration" or "valuable consideration" includes valuable consideration in money or money’s worth, marriage and natural love and...
Section 5 of Stamp Duty Act CAP 480: Liability to stamp duty
Subject to the provisions of, and to the exemptions contained in, this Act and any other written law, every instrument specified in the Schedule, wheresoever executed, which relates to property situated, or to any matter or thing done or to be done, in Kenya, shall be chargeable with the stamp duty...
Section 10A of Stamp Duty Act CAP 480: Valuation by Government Valuer
(1) The Collector of Stamp Duties shall refer to the Chief Government Valuer or a registered and practicing valuer appointed by the Chief Government Valuer any conveyance or transfer on sale of any immovable property before or after registration of the relevant instruments in order to determine the...
Section 14 of Stamp Duty Act CAP 480: Defacement of adhesive stamps
Any person who by any writing in any manner defaces an adhesive stamp before it is used for the purpose of denoting stamp duty shall be guilty of an offence and liable to a fine not exceeding two thousand shillings:
Provided that any person may, with the express sanction of the Senior Collector of...
Section 16 of Stamp Duty Act CAP 480: Denoting stamps
Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of the last-mentioned duty shall, upon application to a collector and production of both the instruments, be denoted upon the first-mentioned instrument in such manner...
Section 17 of Stamp Duty Act CAP 480: Adjudication
(1) Subject to any regulations made under this Act, a collector may be required by any person, on payment by that person of a fee of one hundred shillings, to express his opinion with reference to any executed instrument upon the following questions—
(a) whether it is chargeable with any duty;
(b)...
Section 18 of Stamp Duty Act CAP 480: Persons dissatisfied may appeal
(1) Any person who is dissatisfied with the assessment of the collector may, within thirty days after the date of the assessment, and on payment of duty in conformity therewith, or on securing the duty to the satisfaction of the collector, appeal against the assessment to the High Court, and may for...