The former Commissioner General of the Gambia Revenue Authority (GRA), Bakary Sanyang, and 13 others were yesterday discharged by the Banjul Magistrates’ Court for ‘lack of diligent prosecution.’
The other accused persons were Musukebba Corr, former commissioner of Domestic tax GRA, Louis Gillen, senior officer at GRA, Mamour Joof, a senior officer at GRA, Muhammed Krubally, senior staff GRA, Serign Bamba Saho, Selia Cole, Neneh Jallow, Remeh Jagane, Emmanuel Chime, Rene Renner, Ebrima Kebbeh, Momodu Sanneh, and Fatou Sonko.
They were charged with offences ranging from economic crimes, perjury, making false and misleading statement, making false documents, among others.
When the case resumed yesterday, the state counsel A.M. Yusuf, told the court that the state was applying for one more adjournment, on the grounds that so many matters had arisen in the case.
He pointed out that some accused persons had appealed against the adverse findings of the Tax Evasion Commission, and this appeal was granted by the High Court for a stay of proceedings in the case.
State counsel Yusuf added that all the accused persons were jointly charged with the said offence, though the stay of proceedings does not affect all the accused persons, but they were jointly charged and it would not be proper to try them separately.
He pointed out that the Attorney General’s Chambers was yet to take over the case fully due to the stay of proceedings sought by some accused persons; so therefore they are applying for one more adjournment.
In response, defence counsel Ozuma said it was left to the discretion of the court. Counsel added that one would not expect an adjournment, considering the reasonable time given to the state to put their house in order.
Ozuma recalled that at the last adjournment date, the police were the ones handling the case, but the state took over and asked the court for a month’s adjournment to put their house in order.
“Your worship one month is a long time; even 24 hours is enough for the AG’s Chambers to put their house in order, considering the number of experts working for AG’s Chambers to deal with this case” counsel further stated.
“I will leave everything in the hands of the court to decide whether to adjourn the case or not,” he added.
In delivering his ruling, Principal Magistrate Alagbe stated that despite the court gave one month to the state to put their house in order, they are yet to do so.
Since this case was mentioned in court in early June 2012, the state was unable to bring even a single witness to testify in the case, the magistrate added.
He said that according to the defence counsel the charges were defective, and since then the state did not do anything about that.
He added that it would be proper for the accused persons to know their fate, and he consequently struck out the case for lack of diligent prosecution.
The particulars of offence on count one stated that Bakary Sanyang, Musukebba Corr, Louie Gillen and Mamour Joof, between 1999 and 2011, at the Gambia Revenue Authority, by virtue of their employment as senior staff of the GRA, they neglected their official duties causing economic loses to the tune of D2,528,894 688.37 to the Government of The Gambia.
Count two stated that Louie Gillen between 1999 and 2011, at the GRA in Banjul, lied to the tax evasion commission.
Count three stated that Louie Gillen, Serign Saho, Selia Cole and Muhammed K. Krubally between 1999 and 2011, in Banjul and diverse places in The Gambia, whilst on oath they lied to the tax evasion commission.
Count four stated that Louie Gillen, Serign Bamba Saho, Selia Cole and Muhammmed K. Krubally, between 1990 and 2011, in Banjul and diverse places, in The Gambia, they falsely uttered a document exhibited in the tax evasion commission as exhibit LG1 with intent to defraud.
Count five stated that Neneh Jallow, Remeh Jagne and Emmanuel Chime, in 2010, in Banjul and diverse places, in The Gambia, they falsely uttered a document being a deed of assignment with serial registration number 469/ 2010 vol 73 KD to the tax evasion commission with intent to defraud.
Count six read that Louie Gillen, between 1990 and 2011, in Banjul and diverse places, in The Gambia, being a revenue officer under GRA entered into an agreement with Serign Bamba Saho to defraud the Gambia government of tax revenue.
Count seven indicated that Bakary Sanyang, between 1990 and 2012, in Banjul and diverse places, in The Gambia, being a revenue officer under GRA entered agreement with Ebrima Kebbeh to defraud the Gambia government of tax revenue.
Count eight also indicated that Bakary Sanyang, between 1990 and 2011, in Banjul and diverse places, in The Gambia, being a revenue officer under GRA entered into an agreement with Ebrima Kebbeh to defraud the Gambia government of tax revenue.
Count nine revealed that Mamour Joof, between 1990 and 2011, in Banjul and diverse places, in The Gambia, entered into an agreement with Kombo Poultry Farm, to defraud the Gambia government of tax revenue.
Count ten further revealed that Louie Gillen some time in 1990 and 2011, in Banjul and diverse places, in The Gambia, he intentionally and unlawfully caused economic losses to the Government of The Gambia.
Count eleven read that Bakary Sanyang, Musukebba Corr, Louie Gillen and Mamour Joof, some time in 1990 and 2011, in Banjul and diverse places, in the Gambia, they intentionally and unlawfully caused the state to lose revenue amounting to D2,528,894,698.37, being total outstanding liabilities owed after the reassessment of selected income, sales payer and capital gain tax payers.
Count twelve indicated that Reneh Remer, between 1990 and 2011, in Banjul and diverse places, in the Gambia, made false and misleading statements in the declaration of their income on capital gain tax.
Furthermore, count thirteen indicates that Ebrima Kebbeh, between 1990 and 2011, in Banjul and divers places, in The Gambia, made false and misleading statements in the declaration of their income on capital gain tax.
And count fourteen stated that Momodu Sanneh and Fatou Sonko, between 1990 and 2011, in Banjul and divers places, in The Gambia, they made false and misleading statements in the declaration of their income on capital gain tax in Babuccar Sey and Alex Tabbal sales property transaction.
Tax Commission
Established in November 2011 by President Jammeh, the commission of inquiry, chaired by Justice Mama Singhateh, looked into tax evasion and other corrupt practices of accountants, legal practitioners, companies, and private persons, medical practitioners and institutions required to pay tax to the Gambia Revenue Authority (GRA).
The commission was also mandated, among other things, “to ascertain the extent of loss of public revenue resulting from non-payment of capital gains tax, personal income tax and sales tax; and to determine the role of individuals, groups and professional bodies in the evasion and avoidance of tax”.
It also enquired into “professional malpractice by members of the public as it relates to obtaining goods through widespread issuance of false and dud cheques and other malpractices by members of professional bodies as these have affected foreign direct investment in The Gambia.
Findings
The report, among others, revealed that the government lost more than D2 billion from 50 selected taxpayers re-assessed on income, sales and payee tax and D3, 838, 106. 80 bututs for capital gains tax of 14 transactions of sales of leasehold properties.
The report also revealed that the total outstanding amount of tax debt of selected taxpayers re-assessed was D20, 711, 239.07 for 10 legal practitioners, D5,370,707.13 for 7 medical practitioners, D98, 537, 355.76 for 6 insurance companies, D439, 503, 816.98 for 12 hotels, D15, 263, 390.93 for 7 consultants and engineers and D1, 945,70, 081. 70, for eight other companies.
Of these other companies, four were GSM companies, together with their liabilities amounting to D1, 906, 753, 142.
Recommendation
The report, presented to the Gambian leader by the chairperson of the commission, Justice Mama Singhateh, recommended the prosecution of people, including the GRA officials whose names were mentioned in the report and are found criminally liable by the findings of the commission.
It also recommended for a forensic enquiry into the activities and affairs of the Gambia Revenue Authority, its board and management on corruption, as well as a wholesale purging of the GRA management.
The commission found that most of the revenues due and owing to the state were not received because of the nonchalant and negligent attitude of the GRA staff.
