George Trading Ltd v The Commissioner Taxpayer Audit And Assessment Department

Case Number: 
2 OF 2002
Date of Delivery: 
27.08.2003

IN THE REVENUE COURT
REVENUE COURT APPEAL NO: 2 OF 2002
IN RE THE GENERAL CONSUMPTION TAX ACT
BETWEEN GEORGE TRADING LIMITED APPELLANT
AND THE COMMISSIONER TAXPAYER
AUDIT AND ASSESSMENT DEPARTMENT
(GENERAL CONSUMPTION TAX) RESPONDENT
Mr. Herbert A. Hamilton for Appellant; Mrs. Yolande Lloyd-Small for Respondent;
Heard on May 28 and 30, July 10 and 23, and August 27,2003.
ANDERSON: J.
This is an application by way of a summons to extend the time for the filing of an appeal in
the Revenue Court, either against a decision of the Resident Magistrate for Kingston, or that
of the Respondent Commissioner of Taxpayer Audit and Assessment, and was seeking an
order in the following terms:-
"That the time limit for filing an appeal against the decision of-
(a) the learned Magistrate for the Parish of Kingston, Mr. Owen Parkin, made
in the Resident Magistrate's Court holden at Kingston on the 2gth day of
August 2001 whereby the court ordered that the applicant pay the sum of
Twenty Two Million, Eight Hundred and Twenty-Eight Thousand, Two
Hundred and Forty-Nine Dollars and Ninety-Six Cents ($22,828,249.96)
to the Collector of Taxes;
(b) the respondent dated the 5" day of November 1998,
be extended to 21 days from the date of this order."
The application arises out of an assessment by the then Commissioner of the General
Consumption Tax (in these proceedings now represented by his successor the Commissioner
of Taxpayer Audit & Assessment Department) raised on the 13" July 1998, assessing the
applicant to G.C.T. in the sum of Five Million, Six Hundred and Seventy Thousand, Five
Hundred and Fifty-Seven Dollars ($5,672,557.00) for the period December 1994 to

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