Commissioner of Taxes v Richardson (88 of 2005) [2006] SCSC 33 (7 November 2006)

IN THE SUPREME COURT OF SEYCHELLES                                           COMMISSIONER OF TAXES PLAINTIFF                                                             VERSUS                                           JOHN RICHARDSON                                             (In his capacity as the Senior Partner                                               of Halpern & Wolf) DEFENDANT                           Civil Side No  88 of 2005 Miss M. Cecile for the Plaintiff Perera    J JUDGMENT The   plaintiff   claims   a   total   sum   of   Rs.183,349.11   in   respect   of   business   taxes   due   for   the assessment years 1999, 2000, 2001, 2003 and 2004, from the defendant, who performs business of accountants and auditors under the firm name of “Halpern and Woolf”. The defendant who was represented by Counsel was given time to file a defence.    But as he defaulted, the case was fixed for ex-parte hearing. Miss Marie Annette Fred of the Taxation Division testified that the defendant submitted business tax returns for the year ended   31st  December   1999,   31st  December   2000,   and   31st  December   2001   on   the   11th  of   September,   27th November 2002 and 13th May 2004 respectively.    Notices of assessment were sent by the plaintiff on 8th November 2000, 27th November 2002 and 4th June 2004 to the defendant.    She further stated that on    19th February 2001, the 1999 assessment was amended to reduce the tax payable, and was served on the defendant, who did not respond. She stated that the outstanding taxes owed by the defendant up to 2004 were as follows- 1999 Assessment Due Date 8/12/2000 Less; credit Amendment Less; payment Add; Late payment penalty Total SR      157,065.60 SR          44,891.40 SR          82,506.62 SR          29,667.58 SR          18,896.00 SR          48,563.58 2000 Assessment Due Date 1/3/2003 Add; Late payment penalty Total SR        54,160.00 SR        11,221.00 SR        65,381.00 2001 Assessment Due Date 5/7/2004 SR          9,591.04 1999 Trades Tax Penalty (Sept. & Dec.) SR        3,058.39 2000 Trade Tax Penalty (Aug.) 2001 Trade Tax Penalty (Mar. & May) SR        1,445.10 SR        4,329.24 2002 G. S. T. Penalty (Feb) SR            875.82 2003 G. S. T. Assessment Due Date 24/3/2004 Add; Late payment penalty Total SR    29,918.05 SR        1,598.00 SR    31,511.05 2003 G. S. T. Penalty (Mar, Aug, Sept, Oct, Nov, Dec) SR        3,293.10 2004 G. S. T. Assessment Due Date 24/3/2004 Add; Late Payment Penalty Total Total due & owing SR    14,485.79 SR              815,00 SR    15,300.79 SR 183,349.11 The Court is satisfied that the defendant owes the plaintiff a sum of Rs. 183,349.11 as the total tax liability.    Judgment is accordingly entered in favour of the plaintiff is a sum of Rs 183,349.11 together with costs of action. ………………………. A. R. PERERA JUDGE Dated this 8th day of November 2006