Devant loses again

Maharaj’s attorneys, led by former attorney general Anand Ramlogan, SC, yesterday argued for conditional leave on the basis that the appellate court judges who struck down the two interim orders of Justice Frank Seepersad, which put the collection of the valuation return forms (VRFs) commonly called the property tax forms on hold, was wrong to do so.

Ramlogan argued that it was an exceptional case which affected all property and land owners and it was wrong for the appellate court to overturn Seepersad’s ruling. Justices of Appeal Peter Jamadar, Gregory Smith and Judith Jones on June 7 ruled unanimously that neither interim order granted by Seepersad should have been granted.

In her counter arguments, attorney Deborah Peake, SC, who represents the commissioner of valuations said Maharaj in his application sought clarification which was provided to him.

She said there was no need to seek interim relief to restrain what the commissioner had made clear in his response to Maharaj’s pre action protocol letter that the submission of VRFs were voluntary.

In their ruling yesterday, Justices Jamadar, Smith and Charmaine Pemberton held that there were no live issues remaining for interim relief to be granted in the practical or jurisprudential sense.

“These appeals are now academic... There are no genuinely disputable issues,” Jamadar said. Maharaj was advised of his right to apply directly to the Privy Council for special leave if he so desires.

He was also ordered to pay the commissioner’s legal costs. Maharaj is challenging the legality of the property tax and Seepersad has set the substantive matters for trial on September 19 at the Port-of-Spain Supreme Court and September 21 at the San Fernando Supreme Court. Finance Minister Colm Imbert in May announced that government was in the final stages of recruiting 180 field assessors and 15 supervisors for the valuation division for the field work. He said on completion of the valuation roll update, homeowners will receive a notice with details of the tax payable and “only then, actual tax collection will commence.” According to the Property Tax Act the payment of property taxes is due on March 31 of each year.

Since the announcement by Government of a resumption of payment of property taxes (which was previously land and building taxes), hundreds of property owners lined the streets outside Government offices in San Fernando, Siparia, Point Fortin, Chaguanas, Tobago and other venues trying to file documents.

The collection of property taxes is expected to raise about $500 million in revenue for the Government. The Opposition raised concerns over implementing the tax during an already uncertain financial period for citizens, asking why the property tax was being implemented during this tough economic period.