The hearing into the legal challenge against the Value Added Tax Act Chapter 81:05 amendment of 2017 has been adjourned until March 10.
The decision to adjourn was taken by acting Chief Justice Yonnette Cummings-Edwards on Friday.
The challenge, which was filed by former Attorney General Anil Nandlall on Tuesday, February 14, had named current Attorney General (AG) Basil Williams as the respondent. The writ is seeking to have the coalition Government’s
For mer Attorney General Anil Nandlall
amendments to the Act declared null and void.
When contacted, Nandlall confirmed that the case was called, but the State counsel appearing on Williams’ behalf applied for leave.
“The case was called before the Chief Justice, Yonnette Cummings-Edwards and a representative for the Attorney General appeared. And they were granted 14 days’ leave to file a defence,” he said.
The amendment being challenged was assented to by President David Granger on January 16, 2017, and gazetted on the same day. But according to Nandlall’s writ, it “is or is likely to be, contrary to, inconsistent with, and in violation of Articles 40 and 148 of the Constitution of the Cooperative Republic of Guyana”.
In particular, Nandlall’s affidavit highlighted the wide powers granted to the Guyana Revenue Authority Commissioner General in Section 45 (amended) of the Act. He noted that the Act empowers the Commissioner to stop someone from leaving Guyana if there are grounds to believe that the person is not paying the requisite taxes.
The Commissioner General can do this by merely making a request to the Chief Immigration Officer, with a certificate containing the details of the tax due. The person in question is effectively stopped from leaving the country until he or she
Attorney General Basil Williams
pays in full or makes a satisfactory arrangement with the Commissioner.
Pursuant to Article 8 of the Constitution of Guyana, the former AG is also seeking an order striking down Section 45(1) on the grounds of its likely unconstitutional nature. The writ also extends to “such orders, writs and directions as the Court may consider appropriate for the purpose of enforcing or securing the enforcement of any of the provisions of Article 138 to 151 of the Constitution”.
Nandlall’s case is the second recent suit against the Government to be adjourned until March 10 to give the State time to file a defence.
Also scheduled to be heard is former Attorney General Charles Ramson Sr’s case against Prime Minister Moses Nagamootoo and AG Basil Williams.
