Facts ‘n Roses’ owners yesterday pleaded not guilty to 11 counts of  failing to produce tax returns when they appeared before Acting Chief Magistrate Melissa Robertson at the Georgetown Magis-trate’s Court.

Michelle Cole-Rose

It is alleged that between January 2007 and December 2008, designers Trevor Rose, 27, of 245 Cedar Court, Lamaha Gardens and his 34-year-old wife Michelle Cole-Rose of the same address, knowingly failed to produce tax returns for the specified period.

Lyndon Amsterdam, the couple’s lawyer asked the Magistrate if the offence which his clients stand accused of wasn’t a summary one. Having been responded to in the affirmative, Amsterdam pointed out to the court that according to the Summary Jurisdiction (Offences) Act, a six-month period has to elapse before a case can be brought before the court in such matters and if not followed, it is considered “bad in law.” The attorney further pointed out that since the “specified six-month period had not been exhausted,” the matter against his clients should be dismissed.

He made an application for his clients to be placed on self bail and assured the court that his clients pose no flight risk and that they are eager to vindicate themselves of the charges brought against them.

Prosecutor for the Guyana Revenue Authority, Attorney Roby Bell had no objection to the bail application made by Amsterdam but pointed out that according to the Value Added Tax Act the company can lay a case within a three-year period. He however said he was aware of the Summary Jurisdiction (Offences) Act referred to by Amsterdam.

Trevor Rose

Amsterdam then suggested that to avoid a conflict between the two Acts, the offence should be treated as an “indictable one and not summary.”

The two were later placed on $20,000 bail each for three of the 11 charges, and on the other 8 charges, they were granted self bail. They are to return to court on April 17.