Finance Act 2010 - TRA

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(b)renumberingParts V, VI and VII as Parts VI, VIIand VIII, respectively;and(c) renumbering sections 37 to 45 as sections 40 to 48,respectively.PART IXAMENDMENT OF THE PuBLIC AUDIT ACT, (CAP. 418)ConstructionCap. 418Amendmentof section 2729. This Part shall be read as one with the Public AuditAct, hereinafter referred to as the "principal Act".30. The principal Act is amended by repealing section 27and substituting for it the following new section:"Fore- 27.-(1) Where, in the course of forensicnsicaudit audit or any other audit, the officer of theNational Audit Office suspects commission offraud or any related offences, he shallimmediately report the matter to the Controllerand Auditor General for determination of theaudit.(2) The Controller and Auditor Generalshall, after studying the matter, report the fraudor any related offences to an appropriateinvestigative organ and serve a notice to theDirector of Public Prosecutions.(3) The investigative organ that has receivedthe report from the Controller and AuditorGeneral shall investigate the matter withinsixty days and forward the file of the case tothe Director of Public Prosecutions.(4) In case where the investigative organ isunable to finish investigation within therequired time, it shall be the duty of thatinvestigative organ to seek extension of timefrom the Director of Public Prosecutions.
(5) Where the investigation is complete,the results shall be submitted to the Director ofPublic Prosecutions for consideration andprosecution according to relevant written laws.(6) Notwithstanding the provisions ofsubsection (5), if in the opinion of the Directorof Public Prosecutions the case is not tenablein law, he shall give reason for such opinionand shall make recommendations onalternative measures for redress, if any, to theinvestigative organ and send a copy to theController and Auditor General.(7) The Controller and Auditor Generalmay, after receiving the copy referred to insubsection (6), apply the measuresrecommended to pursue and enforce alternativemeasures of redress as recommended by theDirector of Public Prosecutions."PART XAMENDMENT OF THE TANZANIA INVEsTMENT ACT, (CAP. 38)ConstructionCap. 3831. This Part shall be read as one with the TanzaniaInvestment Act hereinafter referred to as the "principal Act."Amendmentof section 1932. The principal Act is amended in section 19 by addingimmediately after subsection (2) the following new subsection:"(3) The benefits conferred under subsection (2)shall not apply to motor vehicles manufactured ten yearsor more before importation."PART XIAMENDMENT TO THE URBAN AUTIIORITIES (RATINO) ACT, (CAP. 289)ConstroctionCap. 28933. This Part shall be read as one with the UrbanAuthorities (Rating) Act, hereinafter referred to as the
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Finance Act 2010 - TRA

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