THE TWO companies owned by Opposition Leader Edward Seaga, which are challenging a $30 million General Consump-tion Tax assessment, have filed a motion in the Court of Appeal seeking leave to have the issue decided by the United Kingdom-based Privy Council.
A date has not yet been set for the hearing of the motion.
The Court of Appeal had thrown out the matter in April this year when it held that an American company, which the local companies were contending was responsible to pay the tax for the Enchanted Gardens Hotel, Ocho Rios, St. Ann, was not a registered taxpayer in Jamaica.
Lawyers representing the companies had argued on appeal that DHC Ocho Rios Hospitality, an American company, was responsible to pay the tax because it was running the hotel at the time the tax was collected.
In dismissing the appeal, the court upheld a Revenue Court ruling that Town and Country Resorts, one of Mr. Seaga's companies, was the operator of the hotel and was responsible to pay the tax.
It was the court's ruling that if Town and Country Resorts were not the taxpayer, it should show compliance with section 32 of the Tax Collection Act which states that every person registered under the Act should notify the Commissioner in writing of the transfer of ownership of taxable activity.
The GCT Commissioner had assessed Town and Country Resorts for $50 million which included interest of $20 million. A summons was served on the company to attend the Ocho Rios Resident Magistrate Court but Premium Investments Ltd. and Town and Country Resorts took the matter to the Revenue Court for a determination as to who is a taxpayer.
