Browse an Act, find a provision and read each section in context.
Browse Acts ↓(1) Subject to this Act, a registered judgment shall, for the purposes of execution, be of the same force and effect as a judgment of the High Court entered at the date of registration. (2) Subject to this Act, where a judgment for the payment of any monetary sum is registered, the following sums ma…
(1) At the time of, or at any time subsequent to, making an application for registration under section 5, the applicant may apply ex parte to the High Court for an order that all debts, obligations and liabilities due or accruing due to the judgment debtor from any person named in the application (i…
(1) Where a judgment has been registered under this Act an application may be made by the judgment debtor that the judgment be set aside on any of the grounds set out in subsection (2) or (3), and if the High Court is satisfied that any of those grounds has been established it shall set aside the re…
(1) An application may be made by or on behalf of the judgment debtor to set aside the registration of a judgment on the ground that- (a) an appeal is pending against the judgment; or (b) he is entitled and intends to appeal against the judgment; or (c) the matter in relation to which the judgment w…
(1) Where the registration of a judgment is set aside - (a) under section 11; or (b) solely for the reason that the judgment was not at the date of application for registration enforceable by execution in the country of the original court, the setting aside of the registration shall not prejudice a…
(1) Where the Cabinet Secretary is satisfied that provisions which are substantially reciprocal will be or have been made by a country outside Kenya for the enforcement therein of judgments given by the superior courts in Kenya, he may, by order, declare that country to be a reciprocating country fo…
The Cabinet Secretary may, in order to give effect to an agreement between Kenya and any country, other than a Commonwealth country, in relation to the enforcement of judgments, make, in the order declaring that country a reciprocating country, provision for exceptions, adaptions and modifications t…
The Chief Justice may make rules of court prescribing any matters necessary or expedient for the purposes of this Act and, without prejudice to the generality of the foregoing, rules of court may— (a) make provision empowering the High Court to require any person applying for registration of a judgm…
(1) Subject to this section, where a judgment under which a sum of money is payable or item of movable property is deliverable has been entered in a superior or subordinate court in Kenya against any person and the judgment creditor wishes to enforce the judgment in a reciprocating country, the cour…
(1) No proceedings, other than proceedings by way of a judgment or by way of execution of a judgment so registered, shall be entertained by any court in Kenya which are brought by a judgment creditor to recover a sum of money payable or an item of movable property deliverable under a judgment to whi…
(1) Subject to this section, a judgment of a designated court shall be recognised in any court in Kenya as conclusive between the parties thereto, as to the matter adjudicated upon, in all proceedings (no matter by which of the parties in the designated court they are instituted) on the same cause o…
(1) Spent (2) A judgment registered in the High Court under the repealed Act before the commencement of this Act shall be deemed to have been registered under this Act and anything done in relation thereto under that Act or any rules of court or other provisions applicable to that Act shall be deeme…
This Act may be cited as the Stamp Duty Act.
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 a…
This Act shall apply to all stamp duties and to all fees and penalties which are for the time being directed to be collected or received by means of stamps under or by virtue of any written law.
The collector may appoint such officers as may be appropriate for the purpose of collecting stamp duty under this Act.
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…
(1) Subject to the provisions of this Act or of any other written law, every instrument, unless it is written on duly stamped material, shall be duly stamped with the proper duty before the expiration of thirty days after it is first executed, or after it has been first received in Kenya in case it…
Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and payment shall be denoted upon the instruments, by means of stamps in such manner as may be prescribed.
(1) Every instrument written upon stamped material shall be written in such manner, and every instrument partly or wholly written before being stamped shall be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon…
(1) An instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters. (2) An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, an…
(1) All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, shall be fully and truly set out in the instrument; and every person who negligently or with intent to defraud the Government— (a) executes any in…
(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…
(1) Subject to the provisions of subsection (2), where an instrument is chargeable with ad valorem duty in respect of— (a) any money in any currency other than that of Kenya; or (b) any stock or marketable security, the duty shall be calculated on the value, on the day of the date of the instrument,…
Every instrument chargeable with duty shall be written in the English language, or shall have annexed thereto a full and accurate translation thereof into the English language, certified to the satisfaction of the collector.
(1) Where stamp duty is required or permitted by any written law to be denoted by an adhesive stamp, the stamp shall be cancelled in such manner as to render it incapable of being used again for any revenue purpose. (2) When two or more adhesive stamps are used to denote the stamp duty upon an instr…
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 S…
If any person— (a) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any other purpose any adhesive stamp which has been so removed with intent that the stamp may be used again; or (b) sells, or offers for sale, or utt…
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…
(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) w…