Sugar Act

Section 1. Short title Section This Act may be cited as the Sugar Act, 2024.

Section 2. Interpretation Section In this Act, unless the context otherwise requires— “agreements” means agreements specifying the standard provisions governing the rights and obligations of growers, millers, out-growers, transporters and other value chain actors in the sugar industry ; “Board” means the Kenya Sugar Board established under section 3 ; “by-product” means any substance, other than sugar , produced incidentally during the process of manufacturing sugar ; “Cabinet Secretary” means the Cabinet Secretary for the time being responsible for matters relating to agriculture; “cane management” includes the research, land preparation, contracting, agronomy, harvesting, transportation and delivery of cane; “County Executive Committee Member” means the County Executive Member for the time being responsible for matters relating to agriculture in the respective County; “Fund” means the Sugar Development Fund established under section 41 ; “guidelines” means the guidelines for agreements between parties in the sugar industry set out in the regulations; “grower” means a person who produces sugar -cane or any crop in Kenya for the manufacture of sugar ; “industry” means the sugar ind...

Section 3. Establishment and incorporation of theBoard Section 3(1) There is established a board to be known as the Kenya Sugar Board . Section 3(2)(a) suing and being sued; Section 3(2)(b) taking, purchasing or otherwise acquiring, holding, charging or disposing of movable and immovable property; Section 3(2)(c) borrowing or lending money; and Section 3(2)(d) doing or performing all such other acts necessary for the proper performance of its functions under this Act which may lawfully be done or performed by a body corporate.

Section 4. Functions of theBoard Section 4(1)(a) regulate, develop and promote the sugar industry ; Section 4(1)(b) co-ordinate the activities of value chain actors within the industry ; and Section 4(1)(c) facilitate equitable access to the benefits and resources of the industry by all interested parties. Section 4(2)(a) participate in the formulation and implementation of overall policies, plans and programs of work for the development of the industry ; Section 4(2)(b) act as an intermediary between the industry and the Government; Section 4(2)(c) establish linkages with other government agencies and research institutions to enhance quality assurance and research and facilitate flow of research findings to the interested parties; Section 4(2)(d) monitor and regulate the domestic market with a view to identify any distortion in the sugar market and advise the Government and interested parties on any corrective measures to be taken; Section 4(2)(e) advise the national and county governments on agricultural levies for purposes of planning, enhancing harmony and promotion of equity in the sugar industry ; Section 4(2)(f) facilitate the sale, import and export of sugar and sugar produ...

Section 5. Functions of county governments Section issue certificates and inspect sugar crop nurseries in collaboration with the Kenya Sugar Research and Training Institute ;

Section 6. Composition of theBoard Section 6(1)(a) a non-executive chairperson appointed by the President; Section 6(1)(b) five representatives elected by growers from each sugar catchment area as per the First Schedule; Section 6(1)(c) two representatives each elected by private and public owned sugar mills who are knowledgeable in sugar technology and value addition; Section 6(1)(d) the Principal Secretary in the Ministry for the time being responsible for matters relating to agriculture or a representative nominated by the Principal Secretary in writing; Section 6(1)(e) one person nominated by the Council of County Governors who is knowledgeable in extension services and management of farmer institutions; Section 6(1)(f) the Principal Secretary for the time being responsible for National Treasury or a representative nominated by the Principal Secretary in writing; and Section 6(1)(g) the Chief Executive of the Board appointed under section 14 who shall be an ex-officio member and the secretary to the Board. Section 6(2) The members under subsection (1) (b) , (c) and (e) shall be appointed by the Cabinet Secretary by notice in the Gazette . Section 6(3)(a) not more than two third...

Section 7. Term of appointment Section 7(1) A person appointed as chairperson or a member of the Board under section 6(1) (a) , (b) , (c) and (e) shall serve for a term of three years renewable for one further term upon election or nomination as the case may be. Section 7(2) Members of the Board under section 6(1)(a) , (b) , (c) and (e) shall be appointed at different times so that their respective expiry of terms of office shall fall at different times.

Section 8. Vacation of office Section is absent from three consecutive meetings of the Board without notifying the chairperson in writing;

Section 9. Powers of theBoard Section impose a levy or levies upon growers and millers for the purposes of giving effect to the provisions of this Act;

Section 10. Conduct of business and affairs of theBoard Section 10(1) The conduct and regulation of the business and affairs of the Board shall be as provided in the Second Schedule. Section 10(2) Except as provided in the Second Schedule, the Board shall regulate its own procedure and the procedure of any of its committees.

Section 11. Committees of theBoard Section 11(1) The Board may establish such committees as it may consider necessary for the efficient performance of its functions and the exercise of its powers under this Act. Section 11(2) The Board may co-opt to sit in the committees established under subsection (1) , such other persons whose knowledge and skills are necessary for the performance of the functions of the Board.

Section 12. Delegation of powers of theBoard Section The Board may, either generally or in any particular case, delegate to any committee of the Board or to any member , officer, employee or agent of the Board , the exercise of any of the powers or the performance of any of the functions or duties of the Board under this Act.

Section 13. Remuneration ofBoardmembers Section The Board shall pay to its members, such fees or allowances for expenses as determined by the Cabinet Secretary on the advice of the Salaries and Remuneration Commission.

Section 14. Chief Executive Officer Section 14(1) There shall be a Chief Executive Officer of the Board who shall be appointed through a competitive process by the Board and whose terms and conditions of service shall be determined by the Board in the instrument of appointment or otherwise in writing from time to time. Section 14(2)(a) holds a relevant degree from a university recognized in Kenya; Section 14(2)(b) has at least ten years knowledge and experience from a relevant field; Section 14(2)(c) has at least five years’ experience in a position of senior management; and Section 14(2)(d) meets the provision of Chapter Six of the Constitution. Section 14(3) The Chief Executive Officer shall be an ex-officio member of the Board but shall have no right to vote at any meeting of the Board . Section 14(4) The Chief Executive Officer shall, subject to the directions of the Board , be responsible for the day to day management of the affairs of the Board .

Section 15. Staff of theBoard Section The Board may appoint such officers and other staff as are necessary for the proper discharge of its functions under this Act, upon such terms and conditions of service as the Board may determine.

Section 16. Protection from personal liability Section A member , officer, employee or agent of the Board shall not be held personally liable to any action, claim or demand for a matter or thing done bona fide for the purpose of executing the functions, powers or duties of the Board .

Section 17. Liability of theBoardfor damages Section Section 16 shall not relieve the Board of the liability to pay compensation to any person for any injury to him, his property or to any of his interests caused by the exercise of any power conferred by this Act or by the failure, whether wholly or partially, of any works.

Section 18. Registration of millers Section 18(1) A person shall not conduct the business of a miller unless he or she is registered by the Board and the premises in which the business is conducted is specified in the register in accordance with regulations made under this Act. Section 18(2) The Board shall issue to each miller registered under this section, a certificate of registration specifying the premises at which milling may be carried on by the miller . Section 18(3) No fee shall be charged in respect of registration or certification of registration made or issued under this section. Section 18(4) In issuing certificates of registration under subsection (3) , the Board shall satisfy itself that the premises upon which milling may be carried out meets the environmental standards set by the National Environmental Management Authority and the miller has been issued with a certificate of safety by the relevant county government. Section 18(5) A miller may offer extension or other services to growers. Section 18(6) Every miller registered under this section shall conduct business in accordance with this Act and any regulations made thereunder. Section 18(7) A person who contrave...

Section 19. Registration of agrowerto a factory Section 19(1)(a) grower is registered with, and has in force a valid supply agreement with the miller ; Section 19(1)(b) factory of the miller is situated within the grower ’s sugarcane catchment area; or Section 19(1)(c) grower is exempted from the requirements by section 20 . Section 19(2) No miller shall, refuse to accept or collect sugar crop for the manufacture of sugar delivered by a grower in accordance with a cane supply agreement. Section 19(3) A miller or a grower who contravenes the provisions of this section commits an offence and shall be liable, on conviction, to a fine not less than one million shillings or three times the market value of sugar in respect of which the offence is committed, whichever is greater, or to imprisonment for a term not less than one year, or to both such fine and imprisonment.

Section 20. Exemption fromsugarcanecatchment area Section 20(1)(a) has no supply agreement with a miller within the sugarcane catchment area that they are situated in; Section 20(1)(b) is not indebted to a miller or an outgrower institution within the sugarcane catchment area; or Section 20(1)(c) has a pre-existing agreement with a miller situated outside the sugarcane catchment area. Section 20(2) The grower who intends to exercise the exemption under this section shall notify the Board of their intention to supply cane outside a sugarcane catchment area. Section 20(3) The Cabinet Secretary shall prescribe regulations for the notification process under subsection (2) .

Section 21. Inter-milleragreements Section the factory of the miller is temporarily broken down;

Section 22. Requirement of alicenceto operate mill Section 22(1) A person shall not operate a sugar mill or a jaggery mill unless he or she is a holder of a current licence issued by the Board upon recommendation by the relevant County Government for that purpose. Section 22(2) A person who contravenes the provisions of subsection (1) or acts in contravention of the conditions of a licence granted under this Act commits an offence and shall be liable on conviction, to a fine not exceeding three times the domestic value of the sugar in respect of which the offence is committed, or to a fine not exceeding ten million shillings, whichever is the higher, or to imprisonment for a term not exceeding five years, or to both.

Section 23. Issue oflicenceandlicencefees Section 23(1) A person shall apply to the Board for a licence to operate a sugar mill or a jaggery mill in the prescribed form. Section 23(2)(a) it is of the opinion that the applicant is a fit and proper person to hold such a licence ; and Section 23(2)(b) it is satisfied that the applicant has sufficient knowledge, experience and capacity to enable him conduct business or that he has, amongst his staff, a person with such knowledge and experience. Section 23(3) Every licence shall specify the premises upon which the milling of sugar may be carried on. Section 23(4) There shall be payable for the issue of a licence , such fees as the Board , after consultation with the Cabinet Secretary , may prescribe. Section 23(5) The issuance of a licence to an applicant under this section shall not be withheld without reasonable cause.

Section 24. Conditions of alicence Section 24(1) A license issued under this Act shall be subject to such conditions as the Board may determine and as prescribed in regulations. Section 24(2) Every license shall, unless earlier revoked, expire on the 30th June next following the date of issue.

Section 25. Sugar import Section 25(1) A person shall not import or export sugar crop , sugar or sugar by-products without a valid licence issued by the Board in accordance with regulations made under this Act. Section 25(2) A holder of a valid import or export licence shall not import or export sugar crop , sugar or sugar by-products unless they have obtained a pre-import permit or pre-export approval from the Board in accordance with regulations made under this Act. Section 25(3)(a) provide evidence that the sugar they intend to import is not available in the local market; Section 25(3)(b) provide a sample of the sugar to be imported and pre-import verification certificate from the country of origin; and Section 25(3)(c) obtain pre-import approval from the Board . Section 25(4) A person who contravenes this section commits an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding ten million shillings or to both. Section 25(5) This section shall apply to importation of sugar -cane.

Section 26. Safeguard measures Section 26(1) The Board shall ensure, subject to such regional and international trade agreements to which Kenya is a party, that all sugar imports into the country are subject to all the prevailing import duties, taxes and other tariffs. Section 26(2)(a) sugar shall be imported in the country only when there is sugar deficit and for a specific tonnage; and Section 26(2)(b) importers report to the Board on their imports, sales and stock as may be determined by the Board . Section 26(3) The government shall introduce other safeguard measures as may be necessary to protect the industry from unfair trade practices. Section 26(4) A person who contravenes the provision of this section commits an offence and shall be liable, on conviction, to a fine not exceeding three times the value of the domestic sugar in respect of which the offence is committed, or two million shillings, whichever is higher, or to imprisonment to a term not exceeding ten years, or to both.

Section 27. Industrialsugar Section 27(1) A licenced sugar miller shall be licenced by the Board to carry out the business of processing industrial sugar . Section 27(2) The Board shall regulate the processing of industrial sugar .

Section 28. Duties of millers and retailers Section 28(1) Every miller shall supply sugar and other sugar products to the domestic market in a package that satisfies the trade principle of traceability. Section 28(2) Every retailer shall sell sugar products in a package that satisfies the trade principle of traceability. Section 28(3) The Cabinet Secretary shall within six months of the enactment of this Act, make regulations for the better implementation of the provisions of this section. Section 28(4) Any person who contravenes the provisions of this section commits and offence and shall, upon conviction, be liable to imprisonment for a term not exceeding two years or a fine not exceeding one million shillings or both.

Section 29. Establishment of the Kenya Sugar Research and TrainingInstitute Section 29(1) There is hereby established a body to be known as the Kenya Sugar Research and Training Institute . Section 29(2)(a) suing and being sued; Section 29(2)(b) taking, purchasing or otherwise acquiring, holding, charging and disposing of movable and immovable property; Section 29(2)(c) borrowing and lending money; Section 29(2)(d) entering into contracts; and Section 29(2)(e) doing or performing all other things or acts necessary for the proper performance of its functions under this Act, which may lawfully be done or performed by a body corporate.

Section 30. Functions of theInstitute Section 30(1)(a) promote, co-ordinate and regulate research in sugar , sugar crop , sugar by-products, sugar technologies and management practices. Section 30(1)(b) expedite equitable access to research information, resources, sugar technologies and innovations and promote the application of research findings in the development of the sugar industry . Section 30(2)(a) formulate policy and make policy recommendations in respect of sugar research, development and training to the Board in line with the national policy on sugar ; Section 30(2)(b) determine and advise the Board on the resource requirements for sugar research in Kenya both at the national and county level; Section 30(2)(c) regulate, monitor and ensure that all sugar research undertaken by other institutions or persons undertaking sugar research is consistent with the national priorities specified in the relevant policy documents; Section 30(2)(d) formulate or approve medium and long term research plans, strategies and budgets of the Institute ; Section 30(2)(e) provide grants to institutions or persons desirous of carrying out research and training programs which are consistent with...

Section 31. Management of theInstitute Section 31(1)(a) a chairperson appointed by the Cabinet Secretary through a competitive process in consultation with the Public Service Commission; Section 31(1)(b) one person nominated by sugarcane growers’ apex body; Section 31(1)(c) one person nominated by sugarcane manufacturers apex body; Section 31(1)(d) one person with knowledge of and experience in the operation of the sugar industry nominated by the Council of Governors; Section 31(1)(e) one person with knowledge and experience in agricultural research in sugar technology nominated by the Cabinet Secretary ; Section 31(1)(f) the Principal Secretary for the time being responsible for National Treasury or a representative appointed in writing; Section 31(1)(g) the Principal Secretary for the time being responsible for Agriculture or a representative appointed in writing; Section 31(1)(h) the Director General of the Kenya Agricultural Livestock and Research Organization; and Section 31(1)(i) the Managing Director who shall be an ex-officio member . Section 31(2) The Cabinet Secretary shall appoint the members under subsection (1) (a) , (b) , (c) , (d) and (e) by notice in the Gazette . S...

Section 32. Application Section The provisions of sections 8 , 9 , 10 , 11 and 12 shall apply to the Board of the Institute with necessary modification.

Section 33. Funds of theInstitute Section monies remitted by the Board from the sugar development levy;

Section 34. Managing Director of theInstitute Section 34(1) There shall be a Managing Director of the Institute who shall be appointed through a competitive process by the Board of the Institute and whose terms and conditions of service shall be determined by the Board in consultation with the Public Service Commission in the instrument of appointment or otherwise in writing from time to time. Section 34(2)(a) holds a doctorate degree in agricultural studies, agronomy plant genetics and breeding, soil science or a related field from a university recognized in Kenya; Section 34(2)(b) has at least ten years knowledge and experience from a relevant field; Section 34(2)(c) has at least five years’ experience in a position of senior management; and Section 34(2)(d) meets the provisions of Chapter Six of the Constitution.

Section 61. Regulations Section 61(1) The Cabinet Secretary shall in consultation with county governments and the Board make regulations generally for the better carrying into effect of the provisions of this Act. Section 61(2)(a) the regulation and control of the production, manufacturing, marketing, importation or exportation of sugar and its by-products; Section 61(2)(b) the forms of licences to be issued under this Act, and the form and manner of application for the licences; Section 61(2)(c) the fees which may be charged for any activity relating and incidental to the development, products, marketing and distribution of sugar and its by-products; Section 61(2)(d) the establishment of weigh bridges and collection centres; Section 61(2)(e) standards on grading, sampling and inspection, tests and analysis, specifications, units of measurement, code of practice and packaging, preservation, conservation and transportation of sugar and sugar by-products to ensure safety and proper trading; Section 61(2)(f) production and import of sugar to ensure adequate sugar availability in the country; Section 61(2)(g) guidelines on general industry agreements between growers and millers and bet...

Section 35. Appointment of crop inspectors Section 35(1) The Board shall appoint qualified sugar industry inspectors for purposes of undertaking its functions under this Act or any other written law. Section 35(2)(a) a crop inspector; Section 35(2)(b) a factory inspector; Section 35(2)(c) a warehouse and transportation inspector; and Section 35(2)(d) any other inspector that the Board may consider necessary. Section 35(3) A person shall not be appointed as a sugar industry inspector unless such person holds an academic or professional qualification prescribed by the Board . Section 35(4) The Board shall maintain a register of persons qualified to be appointed as sugar industry inspectors. Section 35(5) A person shall not be appointed as a sugar industry inspector unless such person is registered by the Board . Section 35(6) The Board may appoint any other government agency as a sugar industry inspector for purposes of this Act. Section 35(7) The Cabinet Secretary shall make Regulations for the better implementation of the provisions of this section.

Section 36. Entry and inspection Section enter any land or buildings occupied by the holder of a licence issued under this Act, or a person registered under this Act;

Section 37. Powers of entry Section 37(1)(a) at any reasonable time, enter upon any land, premises or vehicle; Section 37(1)(b) take such persons and things as the inspector considers necessary; Section 37(1)(c) perform the functions or exercise the powers conferred by this Act or any other written law; Section 37(1)(d) make enquiries or carry out a search to ascertain if this Act is being complied with; Section 37(1)(e) demand the production by a licence holder of the licence for examination; Section 37(1)(f) seize and remove any article or thing in respect of which the inspector has reasonable grounds for believing that an offence under this Act is being or has been committed; or Section 37(1)(g) do any other thing authorized under this Act. Section 37(2) The owner or occupier of any land or a person in control of any premise or a vehicle which an inspector has entered under subsection (1) shall render such reasonable assistance as may be required by the inspector. Section 37(3) A person who refuses, unreasonably delays or fails to comply with a requirement under subsection (2) commits an offence.

Section 38. Obstruction of inspectors Section 38(1) A person shall not prevent, hinder or obstruct an inspector in performance of the functions, and duties or exercise of powers conferred by this Act. Section 38(2) A person who contravenes subsection (1) commits an offence and shall be liable, on conviction, to a fine not exceeding one million shillings, or to imprisonment for a term not exceeding two years, or both.

Section 39. Funds of theBoard Section such monies as may be appropriated by the National Assembly for the purposes of the Board ;

Section 40. Sugar Development Levy Section 40(1) The Cabinet Secretary shall in consultation with the Board , by order in the gazette , impose a levy on domestic sugar not exceeding four per centum of the value and a four per centum of CIF value on imported sugar to be known as the Sugar Development Levy. Section 40(2) The levy shall be payable at such rate as may be specified in the order. Section 40(3) An order under this section may contain provisions as to the time at which any amount payable by way of the levy shall become due. Section 40(4) All moneys received in respect of the levy shall be paid to the Board and if not paid on or before the date prescribed by the order, the amount due and any sum payable under subsection (5) shall be a civil debt recoverable summarily by the Board. Section 40(5) If a person fails to pay any amount payable by him or her by way of the levy on or before the date prescribed by the order, a sum equal to three per centum of the amount shall be added to the amount due for each month or part thereof during which the amount due remains unpaid. Section 40(6)(a) fifteen per centum shall be applied for factory development and rehabilitation; Section 40(...

Section 41. Sugar DevelopmentFund Section 41(1) There is established a Fund to be known as the Sugar Development Fund which shall be administered by the Board . Section 41(2)(a) the Sugar Development levy; Section 41(2)(b) any funds provided by bilateral or multilateral donors for the purposes of the Fund ; Section 41(2)(c) any moneys provided by the National Assembly for the purposes of the Fund ; Section 41(2)(d) any moneys provided by a county assembly for the purposes of the Fund ; and Section 41(2)(e) moneys from any other source approved by the Board .

Section 42. Financial year Section The financial year of the Board shall be the period of twelve months ending on the thirtieth of June in every year.

Section 43. Annual estimates Section 43(1) Before the commencement of each financial year, the Board shall cause to be prepared estimates of revenue and expenditure of the Board for that financial year. Section 43(2)(a) the payment of salaries, allowances and other charges in respect of the staff of the Board ; Section 43(2)(b) the payment of pensions, gratuities and other charges in respect of retirement benefits which are payable out of the funds of the Board ; Section 43(2)(c) the proper maintenance of the buildings and grounds of the Board ; Section 43(2)(d) the acquisition, maintenance, repair and replacement of the equipment and other movable property of the Board ; and Section 43(2)(e) the creation of such reserve funds to meet future or contingent liabilities in respect of retirement benefits, insurance or replacement of buildings or equipment, or in respect of such other matters as the Board may deem appropriate. Section 43(3) The annual estimates shall be approved by the Board before the commencement of the financial year to which they relate and once approved, the sum provided in the estimates shall not be increased without the prior consent of the Board .

Section 44. Accounts and audit Section 44(1) The Board shall cause to be kept all proper books and records of accounts of the income, expenditure, assets and liabilities of the Board . Section 44(2)(a) a statement of the income and expenditure of the Board during that year; and Section 44(2)(b) a statement of the assets and liabilities of the Board on the last day of that year. Section 44(3) The accounts of the Board shall be audited by the Auditor-General or by an auditor appointed by the Board with the written approval of the Auditor-General. Section 44(4) The appointment of an auditor under subsection (3) shall not be terminated by the Board without the prior written consent of the Auditor-General. Section 44(5) The Auditor-General may give general or specific directions to an auditor appointed under subsection (3) and the auditor shall comply with such directions. Section 44(6) An auditor appointed under subsection (3) shall report directly to the Auditor-General on any matter relating to the directions given under subsection (5) . Section 44(7) Within a period of six months after the end of each financial year, the Auditor-General shall report on the examination and audit of t...

Section 45. Annual report Section 45(1) The Board shall, within three months after the end of each financial year, prepare and submit to the Cabinet Secretary a report of the operations of the Board for the immediate preceding year. Section 45(2) The Cabinet Secretary shall lay the report submitted to him under subsection (1) before the National Assembly and Senate within three months of the day the National Assembly and the Senate next sits after the receipt of the report.

Section 46. Establishment of the Sugar ArbitrationTribunal Section 46(1) There is hereby established a Tribunal to be known as the Sugar Arbitration Tribunal . Section 46(2)(a) a chairperson appointed by the Chief Justice who shall be a person qualified to be appointed as a judge of the High Court; and Section 46(2)(b) four other members, being persons with expert knowledge in economics, trade, law, agriculture, research and engineering with at least five years’ experience in arbitration, all of who shall be appointed by the Chief Justice through a competitive recruitment process. Section 46(3) The Chairperson and members of the Tribunal shall serve on a part-time basis. Section 46(4) The members of the Tribunal appointed under subsection (2) shall hold office for such period, not exceeding three years, on such terms and conditions as shall be specified in the instrument of appointment but shall be eligible for re-appointment for one further term of a period not exceeding three years. Section 46(5) A person shall not be qualified to be appointed as a member of the Tribunal if that person is a public servant or takes an active part in the activities of a political party. Section 46(...

Section 47. Jurisdiction of theTribunal Section 47(1)(a) disputes between sugar crop farmers; Section 47(1)(b) out grower institutions; Section 47(1)(b)(i) out grower institutions; Section 47(1)(b)(ii) millers; Section 47(1)(b)(iii) other interested parties; Section 47(1)(c) disputes relating to cane pricing; Section 47(1)(d) disputes relating to contract farming; Section 47(1)(e) disputes between millers; and Section 47(1)(f) disputes between any other interested parties.

Section 48. Determination of disputes Section 48(1) The Tribunal shall expeditiously determine any dispute before, but in any case, shall determine a dispute within a period of three months from the date the dispute is lodged. Section 48(2) An Appeal shall lie from the decision of the Tribunal to the High Court within thirty days on points of law and facts and on points of law to the Court of Appeal. Section 48(3) A decision of the Tribunal shall be enforced in the same manner as a decision of a Magistrates Court. Section 48(4) The Tribunal shall apply the rules of evidence and procedure under the Evidence Act ( Cap. 80 ) and the Civil Procedure Act ( Cap. 21 ), with the necessary modifications, while ensuring that its proceedings do not give undue regard to procedural technicalities.

Section 49. Powers of theTribunal Section to administer oaths to the parties and witnesses to the proceedings;