The Court of Appeal will give its ruling on an injunction stopping the collection and processing of valuation return forms connected with property tax this morning.
Appellate Judges Peter Jamadar, Gregory Smith and Judith Jones reserved their decision on the issue to 10 am today after hearing submissions at the Hall of Justice, Port-of-Spain, yesterday.
During the hearing, Jamadar repeatedly questioned attorneys representing the Commissioner of Valuations and the Ministry of Finance over statements made by Finance Minister Colm Imbert after Justice Frank Seepersad issued an initial injunction on May 19.
While notices indicating that the collection exercise had been suspended were placed on Valuation Division offices, Imbert had said the ministry got legal advice on Seepersad’s order and that it would not affect property owners who wished to submit their forms to the commissioner voluntarily.
Last week, Seepersad issued a second injunction clarifying the first, which dealt with a press release requiring the submission of the forms, and stopped the entire form process.
“What is the public to do if the Ministry of Finance is saying A, B or C, which on the face of it, is arguably inconsistent with what the Commissioner of Valuations has represented?” Jamadar asked.
“Does that not cause confusion in the minds of the public?”
Russell Martineau, SC, who led the legal team representing the commissioner, said Imbert may need to clarify his statements, but was entitled to make them as his ministry had a vested interest in the case. Martineau also said Imbert’s lack of clarity was irrelevant, as the minister’s advice was for citizens to act voluntarily.
Head of the State’s legal team Fyard Hosein, SC, expressed similar sentiments over Imbert’s role.
In his submissions in the appeal, Martineau said Seepersad’s order was unclear and not suitable.
“So far as the injunction goes, it stymies the whole valuation process. And why, because one man says he does not want to be forced to put in a form,” Martineau said in a veiled reference to former agriculture minister Devant Maharaj, in whose name the lawsuit challenging the implementation of the tax is listed.
Martineau also said the injunction was affecting Government’s revenue collection drive.
“This is virtually killing the tax. You have to preserve the taxation process,” Martineau said, as he claimed the Government was have difficulties in raising revenue to fund health care and education.
