A Montserrat business owner will not be sentenced for failing to submit five tax returns over the course of five years because the matter went to the wrong court.
John Ryan of Paradise Development Corporation was found guilty of the offences in Montserrat High Court on 22 May.
The former government financial secretary returned to court to be sentenced on 14 June, but Justice Dale Fitzpatrick determined that he should be discharged.
In his ruling dated 26 June, the acting high court judge said summary conviction offences such as these can only be tried before the magistrate’s court, so the high court trial was a “nullity”.
Without reasonable excuse
John Ryan, Alford S Dyett, Dion Weekes and Fitzroy Buffonge were alleged to have committed various financial and related offences detailed in a 13-count indictment.
The accused each entered not guilty pleas on May 7 and were thereafter tried before a jury on all charges.
On May 22, the jury found each of the accused not guilty of the offences itemised as counts one through eight of the indictment. Ryan alone was charged and found guilty of nine to 13.
He was determined to have failed to render a tax return on behalf of Paradise Development Company between January 1, 2018, and February 28, 2022, without reasonable excuse.
This was contrary to the Income and Corporation Tax Act 2013.
Warning and discharge
Ryan’s sentencing was scheduled for June 14, and prior to that date his defence counsel filed submissions which questioned the sentencing jurisdiction of Montserrat High Court.
They said the defendant sought a warning and discharge on sentencing.
Meanwhile, the Crown prosecution submitted that Montserrat High Court has inherent summary conviction jurisdiction and sought a fine of EC$2,000 for each guilty charge.
The judge concluded: This class of offences can only be tried before the magistrate’s court pursuant to sections 49-52 and 61 of the Montserrat Criminal Procedure Code.
“The trial on counts nine to 13 before this court, therefore, was a nullity.
“As such, this court cannot sentence John Ryan further to the guilty verdicts entered against him by the jury on those counts.”
