Citation
1. These By-laws may be cited as the Town council of Taveta (Crops and Produce cess) by –laws 2008
Interpretation
2. In these By-laws, unless the context otherwise requires:-
“Council” means the Town Council of Taveta.
“Crops and Produce” means any of the commodities specified in the first column of the first schedule to these By-laws;
“Transport” means any vehicle or animal used for transporting crops and produce.
“Transporter” means any person or firm undertaking the transport of crops and produces and includes the driver or person in charge of any transport.
Levy of Cess
3. (i) Any producer or any agent of the producer shall pay to the council or to any duly authorized agent thereof the cess of the items of produce specified in the first column of the fist schedule to these By-laws as specified in the second column of the said schedule.
(ii) Every person who purchases from the producer or from any agent of the producer or from any agent of the producer any of the items of produce specified in the first column of the first schedule to these By-laws shall pay to the council or to any duly authorized agent thereof the cess specified in the second column of the said column.
(iii) Any person who fails to pay any cess due by him under this by-law shall be guilty of an offence.
Duties of a Transporter
4. (i) Subject to the provision of By-laws 8 and 9 of these By-laws, it shall be the duty of every transporter to ensure that any cess payable under by-law 3 of these By-laws has been paid to the council or to an authorized agent thereof before the produce is transported. Proof of such payment shall be a valid receipt in the form set out in the second schedule to these By-laws signed by a duly authorized agent of the council, which receipt must at all times accompany the consignment of produce to which it refers as far as the designation named on the receipt. Provided that in case of a consignment transported by rail the receipt may be retained by the Railway administration at the station from which the produce is consigned provided further that in any case in which the cess payable under By-laws 3 of these By-laws has not been paid whether such non-payment arises from doubt as to the person liable to pay or from any other cause the transporter may himself pay the cess.
(iii) Subject to the provisions of By-laws 9 and 9 of these By-laws any person who, within the area of jurisdiction of the council, transports or cause to be transported any produce grown by an person or persons on which the cess due under By-laws 4 of these By-laws.
5. Notwithstanding the provisions of By-laws 3 of these By-laws, no person shall be liable to pay cess on any produce in respect of which cess has already been paid and for which a valid receipts has been obtained under the provisions of by-law 4 of these By-laws.
6. (i) All receipts issued under the provisions of these By-laws shall be produced and shown to any authorized agent of the council on demand.
(ii) Any person who fails to comply with an order lawfully issued under sub-by-law (i) of this by-law shall be guilty of an offence.
Production of Receipt on Demand Inspection of Goods
7. (i) Any authorized agent of the council may, within the area of jurisdiction of the council, order any transporter or to stop and may examine the goods carried by such transport for the purpose of ensuring that the provisions of these By-laws have been complied with.
(ii) Any person who fails to comply with an order lawfully issued under sub-by-law (i) of this by-law shall be guilty of an offence.
Exemption
8. (i) Nothing in these By-laws shall apply to the purchase of produce from the producer there of by any person normally residing within the area of jurisdiction of the council for consumption by such person or the members of his family.
(ii) Nothing in these By-laws shall apply to the movement of produce within the boundaries of the farm, plot or holding upon which it was produced, or the transport of produce by the most direct and normal route by the producer thereof from the place where it was grown to the nearest authorized market center or place of inspection for the purpose of sale to a trader of bulking by a co-operative society.
The order of
9. (i) Not withstanding the provision of By-laws 3 and 4 of these By-laws, the council may order that the cess leviable under the said By-laws shall be paid after delivery of the crops and produce as the case may be , to their destination, instead of prior to their transportation from the place of sale.
Council’s Discretion
10. The council may, in its absolute discretion, reduce or remit the cess payable under these By-laws.
Penalties
11. Any person who commit an offence against these By-laws shall on conviction, be liable to a fine not exceeding three thousand Kenya shilling or to imprisonment for a term not exceeding three months or to both such fine and such imprisonment.
SCHEDULE 1 – (CONFER LIST OF FEES AND CHARGES)
COLUMN 1
Fresh fruits
Vegetables
Sugar canes
Charcoal
Green maize
Raw bunches of bananas
Onions
Tomatoes
Dry maize
Dry beans
Groundnuts
Cotton tobacco
Sisal
Sunflower
Oats
Sorghum
Millet
Rice
Peas
Spices
Hides and skin
Joggery
Apple mangoes
Fish
Goats/Sheep
Cattle
Avocadoes
Watermelon
Honey juice
Green grams
Timber
Raphier
Occra
Chillies
Karella
Alloe juice
SCHEDULE II
No ……………………………………………………………………………………………
Produce Inspection and Cess Certificate, Town Council of Taveta
Place of Inspection …………………………………………………………………………………
Type of produce ……………………………………………………………………………………
Quantity ……………………………………………………………………………………………
Owner ……………………………………………………………………………………………
Destination …………………………………………………………………………………………
Transport ……………………………………………………………………………………………
Date ………………………………………………………………………………………………..
P. I. Fees Paid ………………………………………………………………………………………
Total Paid …………………………………………………………………………………………
Produce Inspector …………………………………………………………………………………
Produce improvement and inspection rules, Town Council of Taveta
(Crops and Produce Cess)
By-laws, 2007