Case Report JUNE 2012

Transcription

1 Case Report JUNE Court Case Identification of Issue Date Instituted Status Next/Upcoming Court Date Action Required to Complete Case 1 High Court (Commercial Court) SHARON CHANDRA vs GRA Action No: 809/CD 10 The Plaintiff is seeking a return of one Pajero Motor Vehicle Registration Number PEE 2950 which she claims is unlawful and illegally being kept by the servants and or agents of the GRA. 30 th September, 2010 was called 1 st June, before Rishi Persaud J. Judge unable to continue trial. adjourned to 3 rd July, for continuation of trial. Defendant s case to be presented after which submissions will be made and decision handed down. Condemnation proceedings to be instituted in court. 2 High Court In the matter of an application by Krishna Jagdeo for a writ of Certiorari Applicant sought an order of Certiorari quashing the decision of Customs Officer seising Toyota Land Cruiser PGG 2620 as being unlawful, ultra vires etc. 25 th May, Order made absolute as investigation concluded that vehicle was not uncustomed. No order made as to costs. Page 1 of 11

2 3 High Court 4 Magistrate s Court FEIZAL AMIN v. NICHOLAS COATES, DAVID COATES & GRA Khurshid Sattaur v Patricia Sanasie trading under the name and style of Academy of Professional Studies 5 Magistrate s Court Khurshid Sattaur v Patricia Sanasie trading under the name and style of Academy of Professional Studies The Plaintiff is seeking the return of one Nissan Motor Vehicle Registration Number PHH 8429 which he claims is unlawfully and illegally being kept by the servants and or agents of the GRA. Failing to submit Property Tax Returns for YA Failing to submit Income Tax Returns for YA th September, 2011 was called on 7 th June, before Rishi Persaud J. Summons by 1 st and 2 nd named Defendant restored. Submissions laid over by Counsel for 1 st and 2 nd named Defendants arguing that his clients should be removed as parties to the proceedings. Plaintiff and the GRA to lay over submissions in response. 27 th April, was called on 6 th present. Pleads guilty. Fined $5,000 on each count. 27 th April, was called on 6 th present. Pleads guilty. Fined $5,000 on each count. adjourned to 3 rd July, for hearing of Summons. Summons to be determined after which matter to proceed to trial. 6 Magistrate s Court GRA vs Jos el Educational Institute Inc. The Defendant Company was charged with failing to submit Property Tax Returns for the Years of 9 th February, was called before Her Worship, Chief Magistrate Beharry, on the 7 th June,. NIL NIL Page 2 of 11

3 7 Magistrate s Court GRA vs Jos el Educational Institute Inc. 8 High Court John Edwards et al v 1. The Attorney General of Guyana et al 2. Khurshid Sattaur, in his capacity as the Commissioner General of the Guyana Revenue Authority 3. The Guyana Revenue Authority 9 408/W 2004 Assessment The Defendant Company was charged with failing to submit Corporation Tax Returns for the Years of Assessment The Plaintiffs filed a writ against the first, second and third named Defendants seeking Declarations that specified sections of the Fiscal Enactments (Amendment) (No. 2) Act No. 15 of 2003 were unlawful and infringed on their constitutional rights Magistrate s Court GRA vs BOODRAM Knowingly concerned in dealing with goods with Page 3 of 11 9 th February, Company Secretary for the Defendant Company, Ms. Beverley Gonsalves, entered pleas of Guilty to all charges. Defendant Company was fined $5,000 per charge. was called before Her Worship, Chief Magistrate Beharry, on the 7 th June,. Company Secretary for the Defendant Company, Ms. Beverley Gonsalves, entered pleas of Guilty to all charges. Defendant Company was fined $5,000 per charge. 18 th June, 2004 was called before Insanally J on the 7 th June,. This matter was deemed abandoned. 1 st June, 2010 was called on 11 th June, at Blairmont Magistrate s Court. NIL NIL 16 th July, NIL abandoned. Ex Parte trial to

4 10 Magistrate s Court GRA vs LENDRICK RAMDOWAR intent to defraud the Revenue Authority of revenue contrary to Section 218(d) of the Customs Act, Cap. 82:01. Knowingly concerned in dealing with goods with intent to defraud the Revenue Authority of revenue contrary to Section 218(d) of the Customs Act, Cap. 82: Magistrate s Court GRA vs Compton Fitzgerald The Defendant was charged with knowingly concerned in dealing with goods, to wit, seventythree (73) cases of 12x750ml bottles of Johnny Walker Black Label 12 Year Old Whiskey, with intent to defraud the Guyana Revenue Authority of duties thereon. Defendant absent Magistrate unable to continue trial because of other commitments at New Amsterdam Magistrate s Court. was called on 11 th 1 st June, 2010 June, at Blairmont Magistrate s Court. Defendant and his Attorney present. Magistrate unable to continue trial because of other commitments at New Amsterdam Magistrate s Court. 12 th April, was called on the 12 th June, before His Worship Alex Moore. Service has not been effected on this Defendant. continue. 16 th July, Case for prosecution to continue after which Defence will lead case. 14 th September, This matter has to be served on the Defendant and may proceed to trial. Page 4 of 11

5 12 MAGISTRATE S COURT Khurshid Sattaur v Doodnauth Mahadeo trading under the name and style of MELSHA and LYNDILL FURNITURE STORE. 13 MAGISTRATE S COURT Khurshid Sattaur v Doodnauth Mahadeo trading under the name and style of MELSHA and LYNDILL FURNITURE STORE. Failing to submit Employers Return for the period Failing to submit Returns of Total Tax Deducted (PAYE Monthly) for 10/2008. Page 5 of th January, 26 th January, was called on 19 th present. Defendant s Attorney present. Court informed that the Revenue Authority wished to proceed with matter to trial. Defence counsel indicated that his client may adopt a certain course provided that a conviction is not recorded against his name. Court indicated that it wished to be satisfied that it had such powers. was called on 19 th present. Defendant s Attorney present. Court informed that the Revenue Authority wished to proceed with matter to trial. Defence counsel indicated that his client may adopt a certain course provided that a conviction is not recorded against his name. Court indicated that it wished to be satisfied that it had such powers. 19 th July,. Counsel for Defence to satisfy court that it has powers to not record conviction against Defendant in a case where the Defendant pleads guilty. may be resolved without proceeding to trial. 19 th July,. Counsel for Defence to satisfy court that it has powers to not record conviction against Defendant in a case where the Defendant pleads guilty. may be resolved without proceeding to trial.

6 14 MAGISTRATE S COURT 15 MAGISTRATE S COURT Khurshid Sattaur v Doodnauth Mahadeo trading under the name and style of MELSHA and LYNDILL FURNITURE STORE. Khurshid Sattaur v Doodnauth Mahadeo trading under the name and style of MELSHA and LYNDILL FURNITURE STORE. Failing to submit Income Tax Returns for the Year of Assessment Failing to submit Property Tax Returns for the Year of Assessment Page 6 of th November, th November, 2011 was called on 19 th present. Defendant s Attorney present. Court informed that the Revenue Authority wished to proceed with matter to trial. Defence counsel indicated that his client may adopt a certain course provided that a conviction is not recorded against his name. Court indicated that it wished to be satisfied that it had such powers. was called on 19 th present. Defendant s Attorney present. Court informed that the Revenue Authority wished to proceed with matter to trial. Defence counsel indicated that his client may adopt a certain course provided that a conviction is not recorded against his name. Court indicated that it wished to be satisfied that it had such powers. 19 th July,. Counsel for Defence to satisfy court that it has powers to not record conviction against Defendant in a case where the Defendant pleads guilty. may be resolved without proceeding to trial. 19 th July,. Counsel for Defence to satisfy court that it has powers to not record conviction against Defendant in a case where the Defendant pleads guilty. may be resolved without proceeding to trial.

7 16 HIGH COURT Revenue (GRA) v William George: Action No. 609/02 W of was scheduled to before Bovell August, for close of 17 HIGH COURT Revenue (GRA) v William George: Action No. 611/02 W of was scheduled to before Bovell August, for close of 18 HIGH COURT Revenue (GRA) v Doris Mohabir: Action No. 608/02 W of was scheduled to before Bovell August, for close of Page 7 of 11

8 19 HIGH COURT Revenue (GRA) v Doris Mohabir: Action No. 612/02 W of was scheduled to before Bovell August, for close of 20 HIGH COURT Revenue (GRA) v Deosaran Rajpaul: Action No. 608/02 W of was scheduled to before Bovell August, for close of 21 HIGH COURT Revenue (GRA) v Prime Time Advertising: Action No. 606/02 W of was scheduled to before Bovell August, for close of Page 8 of 11

9 22 HIGH COURT Raymon Reece v The Revenue Authority and the Commissioner of Customs and Trade Administration: Action No. 757 W of 2003 Plaintiff claimed damages in excess of $50,000 for unlawful detention of a container. 18 th December, was called on 18 th June, before Ramlall J. deemed abandoned and incapable of being revived. 23 MAGISTRATE S COURT GRA vs Lena Narine The Defendant was charged with failing to submit Income Tax Returns for the Years of Assessment st January, was called on the 20 th June, before His Worship Latchman. Adjourned for commencement of trail. 18 th July, Defendant may enter a guilty plea thereby concluding the matter. 24 MAGISTRATE S COURT GRA vs Lena Narine The Defendant was charged with failing to submit Property Tax Returns for the Years of Assessment st January, was called on the 20 th, June before His Worship Latchman. Adjourned for commencement of trail. 18 th July, Prosecution to commence case after which defence will either make submissions or lead defence. Page 9 of 11

10 25 ARBITRATION (MEDIATION CENTER) Keeron Stephen Trading as Imon Wireless v. GRA 26 MAGISTRATE S COURT Khurshid Sattaur v Rabindranauth Goosai Imon Wireless invoked the arbitrations provisions contained in an agreement entered into between the company and the GRA in order to settle a dispute arising from the said agreement. Failing to submit VAT returns for 6 12/2010 and 1 12/ st February, Mr. Simmons absent, counsel for Plaintiff Mr. Burch Smith made application for his witness statement to be struck out. This application was granted by the Arbitrator Ms. Dodson. Written submissions to be submitted by 13 th July,. Ms. Dodson to rule on the matter on the 30 th July,. was called on 29 th and attorney present. Defendant pleads guilty to all 19 counts and was fined $19,000. Defendant given until 3 rd July, to pay fines. 30 th July For Decision 27 MAGISTRATE S COURT GRA v Sharons Inc. Defendant was summoned to answer to charges of failing to submit VAT returns for 4,6,9/2010, 1 and 9/ th DECEMBER, 2011 was called before on the 29 th June,. Defendant s attorney present with Power of Attorney document. Court indicated that Defendant s attorney could enter a plea based on the power of Attorney adjourned to 10 th July, for plea to be entered. Defendant to appear to enter plea. to proceed to trial if not guilty plea is recorded. Page 10 of 11

11 document but that the Court was take the plea on the next adjourned date. 28 HIGH COURT In the matter of an Application by Hareshnarine Sugrim for writs of Certiorari and Prohibition: Action No. 17 Cm of. Applicant sued for Writs of Certiorari quashing the decision of the CG to impose additional assessments based on audit findings for YA 1995,1997, 1998 and 1999 as well as Prohibition prohibiting the CG from levying on or collection such taxes. 25 th April, was called on 26 th June, before Chief Justic Ian Chang. Leave granted to file Affidavit in Answer within three days. adjourned to 3 rd July To file notice of Appeal Page 11 of 11