George Trading Ltd v The Commissioner of Taxpayer, Audit and Assessment (GCT)

• Jurisdiction: Jamaica
• Judgment Date: 07 October 2003
• Neutral Citation: JM 2003 CA 64
• Judgment citation (vLex): [2003] 10 JJC 0702
• Date: 07 October 2003
• Court: Court of Appeal (Jamaica)

IN THE COURT OF APPEAL

THE HON. MR. JUSTICE HARRISON, J.A

BETWEEN

GEORGE TRADING LIMITED

APPELLANT

AND

THE COMMISSIONER OF TAXPAYER AUDIT AND ASSESSMENT (GCT)

RESPONDENT

PROCEDURAL APPEAL

IN CHAMBERS

BEFORE:

Herbert Hamilton

Yolande Lloyd Small

CIVIL PROCEDURE - Procedural appeal - Court of Appeal Rules, Rule 2.4 - Whether the appellant was guilty of inordinate and inexcusable delay in filing appeal

1 This is a procedural appeal pursuant to Rule 2.4 from the order of Anderson, J, Judge of the Revenue Court on 27 ^th August, 2003 dismissing the applications for extension of time to appeal from the decisions of:

• (a) The Commissioner of Taxpayer, Audit and Assessment ("the Commissioner") made on the 5 ^th November, 1998;

• (b) His Honour Mr. O. Parkin, Resident Magistrate, Resident Magistrate for the parish of Kingston on August 29, 2001;

2 On the facts presented to Anderson J, the Commissioner on the 13 ^th day of July, 1998 raised an assessment that the appellant pay the sum of $5,672,557.00 for General Consumption Tax ("GCT") for the period December 1994 to December, 1997. The appellant objected and there were discussions between the parties. On 5 ^th November, 1998 the Commissioner issued a decision to the appellant that it pay the sum of $5,007,267.23 on GCT for the said period.

3 Section 41(1) of the General Consumption Tax Act provides that a person dissatisfied with the decision of the Commissioner-

"...may appeal to the Revenue Court within thirty days of such decision or within such longer period as the Court may allow in any particular case" (See also Rule 32 of the Revenue Court Rules).

4 No appeal was filed by the appellant within the statutory period. The first application to the Revenue Court for extension of time to file an appeal from the decision of the Commissioner was made on the 21 ^st January, 2002, a delay of three years (3) and two (2) months.

5 On the 13 ^th day of March 2001, the appellant was served with a summons returnable on 28 ^th March, 2001 at the Resident Magistrates' Court, Kingston in respect of "the decision for taxes, interest and penalty" for the said period for $22,828,249.96, being tax $6,675,1 17.00, penalty $1,324,382,054, interest $14,828,750.91. The appellant attended and a trial date was fixed for 29 ^th August, 2001. On 29 ^th August, 2001, neither the appellant nor its counsel was present. His Honour correctly made the order...