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The CCJ Allows the Appeal by G.A Roe and Sons in Matter ​involving Belize’s Commissioner of Stamps

In other legal matters, the Caribbean Court of Justice has announced that it has allowed the appeal by G.A. Roe and Sons in a matter involving Belize’s Commissioner of Stamps and the Attorney General. With this decision, the court has issued guidelines on how the Commissioner should assess stamp duties. The backstory is that the company bought a land at a public auction for one hundred fifty thousand dollars. They paid six thousand five hundred dollars in stamp duties. However, the Commissioner felt that the initial price was not the real market value. As a result, a reassessment was done and a new price of three hundred and thirty-five thousand dollars was derived at. With the new price, G.A. Roe and Sons was then instructed to pay additional stamp duty, which they rejected. After unsuccessful claims at both the Supreme and Appeals Courts, the company took the matter to the CCJ. At the nation’s highest court, the judges agreed that the Commissioner’s new price should be set aside because it did not follow the rules under the Stamp Duty Act. In other words, the Commissioner should not have reassessed the value of the property simply because they think it was sold for too little or that the company did not pay enough for it. CCJ President, Justice Adrian Saunders explained further, the reasoning behind decision.

In a separate judgment, Justice Andrew Burgess found that the Commissioner’s assessment was not lawful as her powers were not exercised in accordance with the Act.///