SELKOL 1983 (Pty) Ltd and Another v The Crown and Another (CRI/T 120 of 2011) [2013] LSHC 57 (9 September 2013)

SELKOL 1983 (Pty) Ltd and Another v The Crown and Another (CRI/T 120 of 2011) [2013] LSHC 57 (9 September 2013)

The court has no power to interfere with the statutory powers of the Commissioner General regarding tax collection; section 317 only applies to fines, not tax liabilities. Application for extension of time to pay tax is dismissed. Application for deferment of fines is granted within the statutory three-year limit.

Citation
[2013] LSHC 57
Parties
Applicant: Selkol 1983 (Pty) Limited; Applicant: Osman Sally Mahomed Moosa; Respondent: The Crown; Respondent: Lesotho Revenue Authority
Court
High Court
Jurisdiction
Lesotho
Judgment Date
9 September 2013
Case Number
CRI/T 120 of 2011
Procedural Posture
Criminal Application / Ruling on Application for Extension of Time to Pay Fines and Tax Liability
Outcome
partially granted
Legal Topics
Fraud, Theft, Prevention of Corruption and Economic Offences, Value Added Tax, Deferment of Fines, Tax Liability Enforcement
Source Language
English
Criminal Law Tax Law Fraud Theft Prevention of Corruption and Economic Offences Value Added Tax Deferment of Fines Tax Liability Enforcement

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Parties

Selkol 1983 (Pty) Limited

Applicant

Osman Sally Mahomed Moosa

Applicant

The Crown

Respondent

Lesotho Revenue Authority

Respondent

Procedural Posture

Criminal Application / Ruling on Application for Extension of Time to Pay Fines and Tax Liability

Legal Issues

  1. 1 Whether applicants are entitled to relief under section 317 of the Criminal Procedure and Evidence Act to vary terms of sentences and payment of tax liability
  2. 2 Whether applicants are entitled to stay of execution of sentence
  3. 3 Whether the court can interfere with the statutory powers of the Commissioner General regarding tax collection

Ratio Decidendi

The court has no power to interfere with the statutory powers of the Commissioner General regarding tax collection; section 317 only applies to fines, not tax liabilities. Application for extension of time to pay tax is dismissed. Application for deferment of fines is granted within the statutory three-year limit.

Court Disposition

partially granted

Orders

  • Application for extension of time to pay tax liability dismissed.
  • Application for deferment of payment of fines granted, provided payment is made within three years from 31st October 2011.