BTL’s attorneys Eamon Courtenay and Elson Kaseke were back in court today, this time the Supreme Court, questioning the decision of Revenue Magistrate Edd Usher. As we’ve reported, last week Friday usher issued a warrant for the arrest of BTL’s CEO Dean Boyce, because the phone company had failed to pay its business tax arrears as ordered by July first. Today in the Supreme Court Courtenay asked Justice Awich for an interpretation of section 112 of the Supreme Court Adjudicature Act. According to BTL’s interpretation of that, those appealing the order of a Magistrate under that section, also automatically suspend that Magistrate’s order. But government’s attorney Lois Young argued that the principle is pay now and argue later. Who wins the argument gets to keep the money. The arguments went from 3 this afternoon, until close to six, and here’s what both sides had to say about the strength of their arguments.
Eamon Courtenay, Attorney for BTL
“What we are simply saying is what does section 112 mean. We need this interpretation because remember there are other months of taxes that are in the court process and for the court to make a determination so that the Income Tax Commissioner as well as ourselves can know what is the proper procedure. Nobody wants to have to have a warrant for their arrest. If the judge’s decision is that there is an automatic suspension then we know that there will be no warrants. If he says it is not then we know that the tax has to be paid and so that is why we sought the interpretation.”
Lois Young, Attorney for Government
“I think the scheme of the Act is that you pay now and you run your dispute parallel with…you pay, you pay totally and then you run your dispute however you can and my point is that it can’t be that a person who disputes their claim under the Act has to pay on the spot and a person who does not dispute the claim does not pay, simply waits for enforcement, and can then appeal against the order of the Magistrate as to enforcement and have his payment suspended. It doesn’t make sense. If it was me I wouldn’t be a law abiding citizen, I would not pay. I would wait for the Income Tax Commissioner to try to enforce against me when the Magistrate makes the order, bingo I don’t have to pay my tax because the whole order is suspended. That doesn’t make sense.”
Justice Awich will deliver his decision next week Friday. To our knowledge no tax payments are due before that.
