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Court name
Supreme Court
Case number
88 of 2005

Commissioner of Taxes v Richardson (88 of 2005) [2006] SCSC 33 (07 November 2006);

Media neutral citation
[2006] SCSC 33
Perera, J








(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

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.





Dated this 8th day of November 2006