Commissioner of Revenue v La Marine Company (Pty) Ltd (50 of 2010) [2010] SCSC 14 (13 June 2010)
The defendant was registered with the Social Security Fund, failed to pay the required contributions and surcharges, and did not contest the claim. The evidence was uncontroverted, establishing liability for the outstanding sum.
Source-derived case information.
- Citation
- [2010] SCSC 14
- Parties
- Plaintiff: Commissioner of Revenue; Defendant: La Marine Company (Pty) Ltd
- Court
- Supreme Court
- Jurisdiction
- Seychelles
- Case Number
- 50 of 2010
- Procedural Posture
- Civil / Judgment
- Outcome
- judgment for the plaintiff
- Legal Topics
- Recovery of Contributions, Employer Liability, Social Security Surcharges
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Revenue
Plaintiff
La Marine Company (Pty) Ltd
Defendant
Procedural Posture
Civil / Judgment
Legal Issues
- 1 Whether the defendant is liable to pay outstanding social security contributions and surcharges under the Social Security Fund Act
Ratio Decidendi
The defendant was registered with the Social Security Fund, failed to pay the required contributions and surcharges, and did not contest the claim. The evidence was uncontroverted, establishing liability for the outstanding sum.
Court Disposition
judgment for the plaintiff
Orders
- Defendant to pay SR 85,759.30 to the plaintiff
- Defendant to pay costs of the suit
Full Case Text
Judgment text and source record
1 paragraphs
THE REPUBLIC OF SEYCHELLES IN THE SUPREME COURT OF SEYCHELLES HOLDEN AT VICTORIA Civil Side No. 50 of 2010 Commissioner of Revenue Plaintiff Versus La Marine Company (Pty) Ltd Defendant Represented by it Managing Director Mr. Jean Louis JUDGMENT Egonda-Ntende, CJ [1] The plaintiff is the Commissioner of Revenue entrusted with the duty of collecting and recovery of contributions and surcharges payable under the Social Security Fund Act. The defendant was an employer liable to pay contributions and accrued surcharges in respect of its employees under the Social Security Fund Act. This action is for the recovery of contributions and surcharges amounting to SR 85,759.30. [2] The defendant was served with summons to appear to a plaint but failed to appear on the due date and this case was fixed for hearing ex parte on the 17 May 2010 on which date it was heard in the absence of the defendant. [3] The plaintiff called one witness Ms June Louisa Lucie. She works with the Social Security Fund and her duties include registering all employers with the fund and ensuring that they pay their contributions for both the employer and the employee. The defendant registered with the SSF in November 2005. [4] The witness produced a reconciliation statement that showed the amounts levied, the payments made by the defendant, and the balance outstanding. The balance outstanding is SR 85,759.00. The evidence before me is uncontroverted. I am satisfied that the said sum is outstanding as claimed. [5] Judgment is entered for the plaintiff against the defendant in the sum of SR 85,759.30 only with costs of this suit. Signed, dated and delivered at Victoria this 14th day of June 2010 FMS Egonda-Ntende Chief Justice