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

JUDGMENT
Perera  J
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					SR   157,065.60
Less; credit Amendment							SR     44,891.40    
Less; payment								SR     82,506.62
									SR     29,667.58
Add; Late payment penalty 						SR     18,896.00
Total									SR     48,563.58     

2000 Assessment Due Date 1/3/2003					SR    54,160.00
Add; Late payment penalty						SR    11,221.00
Total									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.)						SR    1,445.10
2001 Trade Tax Penalty (Mar. & May)					SR    4,329.24

2002 G.S.T. Penalty (Feb)						SR      875.82 

2003 G.S.T. Assessment Due Date 24/3/2004				SR  29,918.05
Add; Late payment penalty						SR    1,598.00
Total   									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				SR  14,485.79
Add; Late Payment Penalty						SR       815,00
Total									SR  15,300.79

Total due & owing							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