By Bruce Asemota
The High Court in Banjul, presided over by Justice Ebrima Jaiteh, has refused to join Gambia Revenue Authority with Creed Energy Limited in a suit against Access Bank (Gambia) Limited and APOZEE FZE.
In that suit, Creed Energy Limited engaged in the sale of consignment of 36,935,614 metric tons of Gas Oil or Diesel costing over US$29,000.000.00 (twenty-nine million Dollars) in April 2023 and the proceeds was paid into Access Bank through one of its sub-account of one of its suppliers, APOZEE FZE based in Dubai.
As Creed Energy goes to court demanding the closure of the sub-account and the sum of D339,963,424.01 be paid into its account, the Gambia Revenue Authority filed an application before the High Court to join it as a co-plaintiff in the suit.
GRA contended that the sum of D339,963,424.01 million held by Access Bank for Creed Energy Limited can be used to settle all the tax liability owned by Creed Energy.
The tax authority further contended that since Creed Energy Limited started operations, it has not filed any tax returns and by default it has not paid any tax liability, hence the monies held with Access Bank on behalf of Creed Energy can be used to settle all tax liability own by Creed Energy.
But the trial judge disclosed that in the Gambia, the law governing the non-joinder and mis-joinder of parties to a suit is provided under Order 3 Rule 5 of the 2nd Schedule of the High Court rules.
He said the application for GRA to be joined as co-plaintiff in the suit has conflicting claim.
He further said is not in dispute that the
Commissioner General is mandated under the IVAT Act to recover taxes from persons required to withhold tax and pursue tax defaulters, but the GRA must do so by
following the due process as required under section211of IVAT Act 2012 by giving a notice in writing to any person who owes money to the tax payer to pay the amount specified in the notice.
The trial judge disclosed that GRA is at liberty to sue separately but cannot be allowed to put conflicting cases with the plaintiff in this suit as it is against the established principles of joinder of co-plaintiff.
Justice Jaiteh revealed that it is not proper to join GRA as a co-plaintiff in this suit on the grounds of conflicting claims with the plaintiff and the application for joinder was accordingly refused.
