Why May 22 property tax deadline for forms return?

Taking into account the specific provisions of Acts No 17 and 18 on which the property tax regime is underpinned, there is a number of concerns that must be addressed to give legal credence and justification to his actions:
* What is the basis for selecting May 22 as the deadline for the submission of returns by land owners in possession of residential properties only?
* Why did he tamper with, amend and mutilate the form passed in Parliament and contained in Schedule II of the amended Land Valuation Act?
* On what basis can the Minister of Finance selectively implement the property tax by targeting in a highly discriminatory manner residences under the Acts and exclude commercial, industrial and agricultural properties even though the former have been consistently paying their dues as assessed by the Commissioner of Valuation since 1948?
* Do the Acts make provisions for a phased/selective introduction/ implementation of the new tax?
* Is this action tantamount to a unilateral amendment of the laws without parliamentary intervention, ie, playing Parliament to hoodwink the population?
* What are the legal considerations that prompted the Finance Minister to deviate from the implementation/commencement/ operational/enforcement schedules as set out in Acts No 17 and 18?
* What considerations may lead one to conclude that the new property tax regime was intended to be implemented by at least the beginning of the calendar year but more specifically at the beginning of January 2010 and no later?

STEPHEN KANGAL Caroni