Revised Laws of Saint Lucia (2021)

20.   Provisions relating to revocation of order

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   (1)   The Governor General, if he or she is satisfied that a development company has contravened any of the provisions of this Act, and in particular, but without prejudice to the generality of the following—

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      (a)     that there has been failure or neglect to commence the construction, expansion or preparation, as the case may be, of the development premises on or before the construction day;

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      (b)     that the result contemplated by section 8(c) is not attained on or before the date of production;

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      (c)     that a development enterprise is not being conducted in accordance with the terms of its application for a development order relating to it;

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      (d)     that the information furnished by the applicant in its application for a development order is false in a material particular; or

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      (e)     that conditions relating to the employment of labour or the housing of workers are unsatisfactory,

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   may, subject to the provisions hereinafter contained but without prejudice to any other liability or penalty incurred for such contravention whether under the provisions of this Act or any other Act, after due notice to the development company of not less than 3 months specifying the contravention, by order, revoke the development order made with respect to such development company and thereupon, as from the date stated in the revocation order, such development company shall cease to be a development company and its enterprise shall cease to be a development enterprise for the purposes of this Act.

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   However, a revocation order shall not be made under this section if, within the period of the aforesaid notice or within such extended period as the Governor General may allow, the development company remedies to the satisfaction of the Governor General any contravention specified in the aforesaid notice which is capable of being so remedied, subject nevertheless to any necessary amendment of the relevant development order.

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   (2)   When a revocation order has been made under the preceding subsection, the development company shall, unless the Governor General otherwise directs, with respect to any article imported with a declared benefit in respect of customs duty, pay to the Comptroller of Customs such sum, if any, as represents the difference between the customs duty which, but for the provisions of this Act would have been paid on such article, and the customs duty payable on its value assessed by the Comptroller of Customs at the date of the revocation order as if the aforesaid article were imported into the island at the aforesaid date and at the aforesaid value.

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   (3)   Any sum which may be payable to the Comptroller of Customs under the provisions of section 17(b) or of subsection (2) of this section may be recovered by the Comptroller of Customs by suit in a district court despite the amount claimed and despite the provisions of any law to the contrary limiting the jurisdiction of such court. A certificate signed by the Comptroller of Customs as to the value of any article assessed by him or her by virtue of the provisions of section 17(b) or by virtue of the provisions of subsection (2) is conclusive evidence of the value of any such article.

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   (4)   When the date on which a development company has ceased to be such by virtue of the provisions of this section does not coincide with the end of the financial year of such development company, then the chargeable income in respect of the financial year in which the development company ceases to be a development company shall be subject to income tax as if no development order had been made under this Act in respect of that year, and such tax shall be recoverable in accordance with the provisions of the Income Tax Act.