Jersey Unreported Judgments

ROYAL COURT

(Samedi Division)

20 March 1998

Before: FC Hamon, Esq., Deputy Bailiff, and

Jurats Le Ruez and Bullen

AG

- v -

Michael Pascal Zenonos

5 counts of failing to deliver to the Comptroller of Income Tax within the specified time limit, the written statement, mentioned in Article 16 of the Income Tax (Jersey) Law, 1961, as amended:

Count 1: for the year of assessment 1992

Count 2: for the year of assessment 1993

Count 3: for the year of assessment 1994

Count 4: for the year of assessment 1995 and

Count 5: for the year of assessment 1996

Age: 30

Plea: Infractions admitted

Details of Offence:

The defendant failed to make income tax returns for 1992, 1993, 1994, 1995 and 1996. He ignored thirty-four written reminders and only delivered his income tax returns and trading accounts after the prosecution summons was served on him.

Details of Mitigation:

The defendant paid tax on estimated assessments. Thought that as long as he paid taxes completing returns was a formality. No intention to evade payment and in fact overpaid by £6,812.85.

Previous Convictions:

One for careless driving and a number for motoring. Treated as a first offender.

Conclusions:

Count 1: £250 fine or 2 weeks imprisonment in default of payment

Count 2: £250 fine or 2 weeks imprisonment in default of payment

Count 3: £250 fine or 2 weeks imprisonment in default of payment

Count 4: £250 fine or 2 weeks imprisonment in default of payment

Count 5: £250 fine or 2 weeks imprisonment in default of payment

Sentence and Observations of the Court:

Count 1: £125 fine or 2 weeks imprisonment in default of payment

Count 2: £125 fine or 2 weeks imprisonment in default of payment

Count 3: £125 fine or 2 weeks imprisonment in default of payment

Count 4: £125 fine or 2 weeks imprisonment in default of payment

Count 5: £125 fine or 2 weeks imprisonment in default of payment

Default sentences to run consecutively.

The Solicitor General

Advocate RA Falle for the accused

JUDGMENT

THE DEPUTY BAILIFF: We have noted that since 1992 you have received thirty-four reminders from the Comptroller of Income Tax and we have to ask what your reaction might have been if diners in your restaurant had declined to pay their bills for years and years and years.

Your counsel has acknowledged - very fairly - that you admit to having caused considerable extra work and great inconvenience to the Department.

It is perhaps to your credit that you have repaid the arrears and tried to put your affairs entirely in order and we understand from Mr Falle that you have now overpaid the tax by some £6,812.85. This is due to be repaid to you. However, it is very sad that it took a summons to this Court to make you aware of your responsibilities. We do not think that this case can be compared to the case of AG -v- Drummond (13 March 1998) Jersey Unreported and, because of what your counsel has said, we are prepared to fine you a lesser sum - that is £125 on each count consecutive, making a total of £625, or two weeks imprisonment consecutive on each count for non-payment.

Authorities

AG -v- Campbell (21 February 1997) Jersey Unreported

AG -v- Granger (30 May 1997) Jersey Unreported

AG -v- Drummond (13 March 1998) Jersey Unreported