HIGH Court Judge, Justice Jo-Ann Barlow, on Monday, September 30, 2019, ruled in favour of the Guiana Holding Inc., in the civil challenge filed against the Guyana Revenue Authority (GRA) and the Guyana Gaming Authority, (GGA.)

The company, which operates Sports-betting giant SuperBet had listed GRA and its Commissioner-General, GGA and its Chief Executive Officer Lloyd Moore as its respondents in the matter.

Guiana Holding Inc. had taken the GRA and GGA to court after they refused to grant them a betting licence in Guyana and imposed the requirement of good standing certification as a pre-condition.

Justice Barlow granted three orders in favour of Guiana Holding Inc.

The first order issued and directed to the GRA and its Commissioner-General, that the decision made during the month of January, 2018, requiring Guiana Holding Inc, a Certificate of Good Standing, as a condition precedent to the issuance of a Betting Shop Licence under the provisions of the Tax Act, Chapter 80:01, is ultra vires, capricious, arbitrary, unlawful, illegal, influenced by irrelevant considerations, null, void and of no effect.

The second order issued and directed to the GRA and its Commissioner-General, compelling them to process, in accordance with law, Guiana Holding Inc.’s application for Betting Shop Licences for the years 2018 and 2019.

The third order issued and directed to the GGA and its Chief Executive Officer quashed the decision to impose a requirement of a Good Standing Certificate, as a condition precedent to the applicant obtaining a Betting Shop Licence under the provisions of the Tax Act, Chapter 80:01, on the grounds that the said decision was ultra vires, arbitrary, unlawful, illegal, influenced by irrelevant considerations, null, void and of no effect.

Lastly, Justice Barlow ordered that GRA and its Commissioner-General pay Guiana Holding Inc. costs of $200,000 while GGA and its Chief Executive Officer were ordered to pay $300,000.

The Court noted that, in her oral judgment, delivered under the Tax Act, the legislation under which the applicant is licensed to carry on business, the Act makes no provision, expressly or by implication, for the applicant to obtain a Certificate of Good Standing as a pre-condition to being issued with betting shop licence.

Likewise, the AML/CFT Act also makes no provision for the applicant to obtain a Certificate of Good Standing as a pre-condition to being issued with betting shop licence.

Therefore, both the GRA and the GGA acted unlawfully and illegally when they demanded that the applicant obtain a Certificate of Good Standing as a pre-condition to being issued with a Betting Shop Licence as it is required outside of the law.

The Court noted also that the respondents received and acted upon poor legal advice in demanding that the Applicant obtain a certificate of good standing from the GRA and Gaming Authority before being issued with a Betting Shop Licence.

This poor legal advice applied more to the Gaming Authority than the GRA as it was the 2nd time in 2 years that the Court had ruled that the Gaming Authority acted unlawfully and illegally in the manner in which they have treated the applicant.

During the proceedings, an application filed by the Attorney General Basil Williams to join the matter was refused.

Guiana Holding Inc was represented by the Chambers of Mohabir A. Nandlall & Associates- Anil Nandlall, Manoj Narayan, Rajendra R. Jaigobin and Anuradha Deodasingh.
The GRA and the Commissioner-General were represented by Judy Stuart-Adonis.

The Gaming Authority and the Chief Executive Officer of the Gaming Authority, Lloyd Moore, were represented by Senior Counsel Rex McKay and Neil Boston.

Attorney-at-law Anil Nandlall explained that as a result of this ruling, Superbet should now be issued with its licence for the years 2018 and 2019 by GRA, especially since its Affidavit before the Court, GRA intimated that Superbet had satisfied all the legal requirements to be issued with this licence.

“This ruling also would constitute a conclusive basis for the dismissal or discontinuance of all pending criminal charges against the agents of the Superbet in the Magistrate’s Court.” Nandlall said.

In an affidavit supporting his application, Superbet’s General Manager, Shrikant Kisoensingh, stated that “Superbet” has been operating in Guyana for over seven years and his application to the GRA for betting licences had always been granted, once the relevant fees were paid.

Since 2012, SuperBet has established 170 locations countrywide.

He is also claiming that since the company is operating in Guyana, it has been adhering to the tax and gaming laws.
Kisoensingh stated that for the years 2012, 2013, 2014 and 2015, the relevant fee was $2,000,000 annually, while noting that it was increased to $3,000,000 for 2016 and 2017.