Value Added Tax Act (Cap. 406), article 83

83. (1) Deleted by III of 2026 . Cap. 9. (2) Notwithstanding the provisions of the Criminal Code , the Attorney General shall have a right of appeal to the Court of Criminal Appeal from any judgment given by the Court of Magistrates in respect of criminal proceedi ngs under this Part. (3) Deleted by VII of 2019 Cap. 9. Cap. 446. (4) Article 21 of the Criminal Code and the Probation Act shall not apply with respect to any conviction under this Act. (5) In any criminal proceed ings under this Part the Commissioner personally or any other officer designated by him may, notwithstanding the provisions of any other law, produce t he evidence, plead and otherwise c onduct the prosecution instead o f or jointly with the police. (6) Should the evidence of the Commissioner or of the officer designated by him as aforesaid b e required as part of the case for the prosecution, he shall be heard before assuming the duties o f a prosecuting officer unless the necessity of his giving evidence arises at a later stage: provided that the Commissioner or othe r VALUE ADDED TAX [CAP. 406. 57 officer as aforesaid may state t he facts constituting the offen ce before giving evidence. Compromise penalty. Amended by: X. 2003.43; XIII. 2005.55; L.N. 426 of 2007; L.N. 105 of 2008; II. 2009.55; V . 2012.68; XII. 2014.83; XV . 2016.76.