A man has filed a civil suit against the Guyana Revenue Authority (GRA) who he is accusing of misclassifying two Toyota Tundra pickups imported, as passenger vehicles and not vehicles for transporting goods.
Describing himself as a businessman of Atlantic Gardens, East Coast Demerara, Hanson Ross complains that the classification which the Revenue Authority has ascribed to the vehicles will see him paying taxes to the tune of $16,771,949 to clear both vehicles.
If they are classified as goods vehicles, however, he argues that he would attract only about $417,000 in tax for each pickup.
Through his attorney Siand Dhurjon, Ross (the Applicant) is asking the High Court to make several declarations—among them that—the two used Toyota Tundras are vehicles used for the transport of goods; falling under the classification code 8704 of the Customs Act.
He also wants the Court to declare that both the Commissioner General and the Revenue Authority have acted beyond the scope of their powers by classifying the vehicles as being designed for transport of passengers under the classification code 8703 of the Customs Act and not goods.
Against this background he wants the Court to grant an Order of Certiorari to quash the decision regarding what he contends is the misclassification of the vehicles and an Order of Prohibition to forbid the Commissioner and the Authority from making any assessment of duties or taxes.
He said that such an assessment would result in the payment of revenues under a “drastically higher taxation scheme applicable to vehicles principally designed for the transport of passengers.”
Further, he is seeking Orders of Mandamus compelling the Respondents to take what he says are all necessary steps to “recognize, classify and accept” as being used for the transport of goods, “and to assess the taxes and duties accordingly.”
He next wants the Respondents to be compelled by the Court to clear and release the two vehicles in accordance with taxes and duties being paid for classification of transporting goods and not passengers.
Finally, he wants an Order that the costs for storing the vehicles at the Muneshwer’s Wharf be assessed and paid by the Guyana Revenue Authority.
Ross is also seeking damages for what he says is the unlawful conduct of the GRA, and wants costs and any further relief the Court deems just to grant.
