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The fight that been ongoing between the Income Tax Commissioner and three Michael Ashcroft controlled companies since the change of Government is becoming of a routine which goes a little something like this: The businesses don’t pay business tax; the Income Tax Commissioner goes to court; the judge orders payment and threatens to arrest company officials if they don’t pay up; the money is then paid, under duress and with great resistance.

Such is the case in the latest round of the battle for business tax arrears. This morning Revenue Magistrate Edd Usher ordered Belize Telemedia, Business Enterprise Systems Limited and BTL Digicell to pay four – point one - million dollars in business tax arrears by October twenty-seventh or risk arrest. The money is the assessed amount for all three companies for the months of June and July. During the case, attorney Elson Kaseke had argued that one, the department’s appeals process had not been exhausted and that two, under contract with the Government of Belize, that is the Accommodation Agreement, the companies should actually have a credit at Income Tax.

But in the end Usher didn’t agree with the attorney and found that in addition to the fact that the Accommodation Agreement is being legally scrutinized by both the Supreme Court and in Arbitration Proceedings in London, there is also an exemption clause in the Income and Business Tax Act but Telemedia and the other two companies have neither applied for or received that status.

As for the appeals process, Usher reminded Kaseke that the law states that assessed amounts are debts due and payable without further demand and notwithstanding any review or appeal. The judge said, quote “These orders are not prejudicial to BTL because if an appeal is favourable, the monies will be refunded”.

Viewers should note that Telemedia, BESL and Digicell are appealing all of Usher’s orders relating to the business tax arrears in separate proceedings in the Supreme Court. The companies are claiming that their rights are being violated because there has been no response to their letters of appeal to the Income Tax Commissioner or the Appeals Board.

The companies’ attorney in that case, Eamon Courtenay is asking the Chief Justice to set aside all of Usher’s orders, the Income Tax Department’s legal counsel Lois Young, will argue that Courtenay’s entire application should be struck out. The two will face off tomorrow morning before the Chief Justice.