Former Attorney General Anil Nandlall yesterday said that he is planning to challenge in court the decision that the Tax (Amend-ment) Bill 2016 was passed on Friday night in parliament even though there was an equal number of votes for the government and opposition.
Had a division been called for by the opposition, where each vote would have had to be registered, the bill, which dealt with tax changes, would have failed as it required a majority. The failure would have been a major embarrassment to the government, which is nursing a slender one-seat majority.
After the bill had been declared passed by the Speaker on Friday, there was an uproar as People’s Progressive Party/Civic (PPP/C) Chief Whip Gail Teixeira stated that the bill had been declared passed even though there were 32 votes on each side as Minister of Education, Dr Rupert Roopnaraine was not present at the point at which the question was put.
Leader of the Opposi-tion Bharrat Jagdeo had also criticised Speaker, Dr Barton Scotland and charged that he was ruling unfairly in favour of the government.
Scotland in reply said “There was an opportunity to do then what we are doing now, all of us. It is not a question of voting in favour of the government, as we put it, it is a question of making a determination at the time it was made in one way or the other that is what happened,” adding that both sides of the House had the opportunity at the time to call for a division.
Speaking to Stabroek News yesterday Nandlall said, “I plan to challenge it in the court on the ground that the constitution was violated.”
He argued that while the constitution provides that any law that is passed in violation of the constitution is unconstitutional.
“The constitution sets out a procedure where the assembly makes a decision based on the amounts of vote, by a majority vote, regardless if it is a motion or a bill that is being discussed,” he added, stating that nothing can be passed without a majority vote. He explained that while certain bills have different conditions, this is one case that required a majority vote and since there were 32 votes on each side the bill failed and should be recommitted. “That’s what the constitution says. When the votes are equal then the bill or motion fails and has to be recommitted,” he stated.
Nandlall added that the bill should not be presented to President David Granger for assent as it was one that was declared passed by violating the constitution. “I heard something about the votes on the government side being louder than the votes … on the opposition side but since when does that matter?” Nandlall questioned, stating that bills are not passed by the decibels of votes but by the number of votes.
Nandlall said that the case is very straightforward and during the course of the week he is going to take legal action.
Addressing another issue at parliament on Friday night, he added that another bill that was passed, which sought to amend a principal act, was addressing an act that did not exist in the Laws of Guyana. “The Financial and Audit Amendment Bill, the bill was seeking to amend the audit act which was repealed 13 years ago,” he said, stating that the amendment was amending something that didn’t exist. “I understand that even though it was repealed a few of its provisions were saved in another act, well then that should be the act that should be amended,” he said, stating that the law-making process is being reduced to child’s play.
“All the finance minister had to do was to ask for the bill to be adjourned and to make the corrections,” he said, stating that there is arrogance coupled with incompetence “which is a horrible combination”.
Clause Two of the Tax (Amendment) Bill 2016 increases the duties payable for licence fees under the Act. It also amends Section 56 to provide for a resident Guyana traveler who is 65 and over to be exempt from the payment of the travel tax.
Clause Three inserts a new Section 73 which stipulates the requirements that an applicant must satisfy when applying for a licence under the Act. Applicants must comply with the provisions of Section 60 of the Income Tax Act Cap 81:01 and pay all taxes owed to the Guyana Revenue Authority or make arrangements to pay such taxes before a licence is issued under the Act.
