Following repeated dismissals in the magistrates’ courts of criminal charges instituted by the police against agents of sports-betting giant Superbet, the Director of Public Prosecutions (DPP) has instructed the lawmen not to file any new charges until they have received advice from her.
The directive came in the wake of a request from Superbet’s attorney Anil Nandlall, who, a week ago, wrote to DPP Shalimar Ali-Hack SC, registering his objections to the police instituting and prosecuting charges under the Tax Act against his client’s agents. He outlined that in these particular tax cases, it is not the role of the police to file or prosecute any such charges, but rather that it is for the Guyana Revenue Authority (GRA) to do so.
According to Nandlall, in recent weeks, over 30 charges have been withdrawn or dismissed by magistrates across the country. He said that recently, Magistrate Rochelle Liverpool dismissed more than a dozen charges, instructing the police not to refile any without first obtaining the advice of the DPP.
Nandlall, in his letter to Ali-Hack dated August 22nd, wrote that over the preceding two weeks, the Guyana Police Force has embarked on a campaign of charging over 25 of his client’s agents on allegations of carrying on a betting shop in unlicensed premises in contravention of the Tax Act.
Noting that Superbet conducts “duly authorised” business through its agents at over 150 locations across the country, counsel said that their operations are a primary source of income for those agents and their families.
He detailed in his letter to the DPP that at the hearing of the matters at various courts countrywide, the magistrates have either dismissed the charges or indicated their intention to so do; and in the latter instance, have resulted in police prosecutors withdrawing the charges.
In other instances, he said, magistrates, while expressing their intention to dismiss the charges, have adjourned hearings to allow the prosecutors to obtain legal advice.
Nandlall advanced that the functions of the GRA, as set out in Section 10 of the Revenue Authority Act, includes, among other things, to assess, charge, levy and collect all revenue due to the government, and to promote compliance with laws relating to revenue.
He pointed out, too, that subsection (2) of Section 10 provides, among other things, for the establishment and maintenance of legal services including the employment of attorneys for prosecuting persons charged with offences against the laws relating to revenue or for any purpose connected with assessment and collection of revenue.
Against this background, Nandlall said it was the clear intent of the legislature and the clear policy of the Revenue Authority Act to reside in the GRA, the exclusive authority to institute charges in relation to alleged offences against tax laws and to prosecute those charges—not the police.
He said that this is borne out in reality as the GRA has its own enforcement arm with officers statutorily empowered like police officers under the Police Act.
Similarly, he said, the GRA has its own legal department for prosecuting charges instituted under the tax laws as well as for representing the GRA in civil proceedings, as opposed to the Attorney General.
Nandlall said that charges brought against Superbet’s agents have so far been thrown out at the Georgetown Magistrates’ Court, the Sparendaam Magistrate’s Court, and the Mahaica and Mahaicony magistrates’ courts. The attorney indicated that at the Providence Magistrate’s Court, Magistrate Sunil Scarce has indicated his preparedness to do likewise but has first granted the prosecutor an adjournment to seek legal advice.
Notwithstanding charges being consistently thrown out, however, Nandlall said that in some instances, because of instructions from senior ranks in the police force, charges have been re-filed against other individuals.
In fact, the lawyer said it has been brought to his attention that new charges have been filed at Wales and are likely to be filed at Lethem, Bartica and Port Kaituma as well.
“Clearly this abuse of process must be stopped,” he asserted in his missive.
Of note, Nandlall pointed out the fact that the GRA has indicated that it has not instituted the charges, nor has it instructed anyone else, including the police to so do.
In his request for the DPP’s intervention to avoid future charges being instituted, Nandlall made it clear that if his client’s agents are still being charged by the police, he will be faced with no alternative but to institute legal proceedings in the High Court.
Superbet operates under the name Guiana Holding Inc, located at Lot 72 Barrack Street, Kingston, Georgetown.
