By Barbara Gayle, Staff Reporter
THE GOVERNMENT was yesterday barred by a Supreme Court ruling from deducting tax from the housing allowance paid to members of the Island Special Constabulary Force (ISCF).
The special constables took the government to court contending the housing allowance of members of the Jamaica Constabulary Force (JCF) was not taxed and therefore they should enjoy the same benefit. They asked the court to find the order to deduct taxes from their housing allowance constituted an abuse or excess of jurisdiction and was an unreasonable exercise of official power.
Members of the ISCF and the government have been at odds since 1996 over the housing allowance.
Senior Puisne Judge Mr. Lloyd Ellis heard a motion brought by the members of the ISCF and ruled in March 1997 that since the members of the JCF received accommodation or housing allowance, that same privilege should be enjoyed by members of the ISCF in accordance with section 22 (1) of the Constables (Special) Act. The section states every special constable while on duty shall enjoy al the privileges of a constable of the JCF.
The Attorney General appealed the ruling on the ground that privilege did not relate to accommodation. The Court of Appeal upheld the Supreme Court ruling.
The special constables complained that after the government took the case to the United Kingdom Privy Council they were paid housing allowance but since December 1999 the government began taxing their housing allowance. They brought a motion in the Supreme Court for a ruling on the issue.
Attorneys-at-law Lloyd Barnett and Don O. Foote who represented the special constables submitted yesterday that whether the defendants liked it or not "they are shackled by section 22 (1) of the Special Constables Act as interpreted by the Court of Appeal and approved by the Privy Council".
Mr. Justice Neville Theobalds who heard the motion in granting the orders sought, said he accepted that the Court of Appeal's decision which eventually went to the Privy Council was not concerned with the imposition or non-imposition of taxes. He said at the time the case was for equal treatment between the JCF and the ISCF with respect to housing allowance.
He emphasised it was a ruling on equal rights and it was expected the decision of the Court of Appeal ought to be carried out.
The judge granted the orders sought by the special constables which were an order of certiorari to quash the decision of the Minister of National Security and Justice and the Minister of Finance to pay to the members of the ISCF a take home pay for housing allowance less than that payable and paid to members of the JCF.
He also granted an order compelling the Ministers to pay to the special constables the same take home pay for housing allowance equal to that paid to the members of the JCF. The government was also ordered to pay over the monies deducted for tax.
Attorney-at-law Lackston Robinson represented the government.
