Fiji Islands Revenue & Customs Authority v Hassan [2015] FJHC 569; HBE013.2012 (6 August 2015)

IN THE HIGH COURT OF FIJI
AT LAUTOKA
CIVIL JURISDICTION

Civil Action No. HBE 013 of 2012

BETWEEN:

THE FIJI ISLANDS REVENUE & CUSTOMS AUTHORITY, Revenue & Customs Services Complex, Corner of Queen Elizabeth Drive & Ratu Sukuna Road, Nasese, Suva.
PETITIONER

AND:

ANWAR HUSSEIN F/N MOHAMMED HASSAN
RESPONDENT

Solicitor : M/S Legal Officer (FIRCA)
: M/S Koyas

RULING

INTRODUCTION

1. In this case, FIRCA had petitioned this court on 23 May 2012 seeking an Order for the sale of various properties of the defendant, Hussein and/or for the appointment of a receiver of rents and income from the properties or profits from the sale of the properties.
   
2. The petition was based on an allegation that the defendant, Anwar Hussein, a registered taxpayer, owed FIRCA a total of $382,110.71 in income tax arrears, VAT arrears and penalties.
   
3. On the basis of these alleged debts, FIRCA had issued a Demand Notice and later, registered a charge on various real properties of Hussein.
   
4. The allegations in the petition were supported by an affidavit of one Visvanath Dass sworn on 22 May 2012.Dass is the National Manager, Debt Management Unit of FIRCA.
   
5. On 31 May 2012, Hussein filed a Notice of Intention to Appear and Oppose Petition through Koyas. He later swore an affidavit in opposition on 18 July 2012.
   
6. On 13 September 2012, Mr. Vukici appeared in Court for FIRCA and Mr. Koya for Hussein. Mr. Vukici advised the court that the matter had been settled and advised that he will be filing a Notice of Discontinuance.
   
7. Mr. Koya sought indemnity costs. Mr. Vukici opposes the same.
   
8. It appears to me from the affidavits filed that Mr. Hussein really did owe tax arrears to the FIRCA. No Terms of Settlement has been filed by the parties to explain the terms on which they have settled.
   
9. The submissions filed though do reveal that Hussein's Tax Account in relation to Income Tax as well as VAT have been revised following the filing of this claim which has seen the debt being reduced considerably. The parties have also entered into a structured scheme of arrangement to give Hussein time to settle the arrears (as revised). It appears that FIRCA's willingness to enter into the arrangement (which it has the power to do) is partly influenced by the fact that Hussein had made considerable substantial payments following the filing of the Writ.
   
10. In the circumstances, I do not think that this is a case appropriate for indemnity costs, or, for that matter, any costs at all. Parties to bear their own costs. Matter struck out on account of the parties having entered into an arrangement.
    

Anare Tuilevuka
JUDGE

06 August 2015.