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53.   Distress proceedings

Revised Laws of Saint Lucia (2021)

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53.   Distress proceedings

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    (1)   The Comptroller may recover unpaid tax by distress proceedings against the personal property of the person liable to pay the tax.

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    (2)   For the purposes of executing distress under subsection (1), the Comptroller may, upon warrant issued by a Magistrate —

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      (a)     at any time enter any house or premises; and

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      (b)     require a police officer to be present while the distress is being executed.

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    (3)   Property upon which a distress is levied under this section, other than perishable goods, must be kept for 10 working days either at the premises where the distress was levied or at such other place as the Comptroller may consider appropriate, at the cost of the person liable to pay the tax.

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    (4)   Where the person liable to pay the tax does not pay the tax due, together with the costs of the distress —

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      (a)     in the case of perishable goods, within such period as the Comptroller considers reasonable having regard to the condition of the goods; or

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      (b)     in any other case, after the 10 working days period referred to in subsection (3),

the property distrained upon may be sold by public auction, or in such other manner as provided in Regulations.

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    (5)   The proceeds of a disposal under subsection (4) shall be applied by the Comptroller first towards the cost of taking, keeping, and selling the property distrained upon, then towards the tax due and payable and, subject to section 57, the remainder of the proceeds, if any, shall be restored to the person liable to pay the tax.

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    (6)   Nothing in this section precludes the Comptroller from proceeding under section 48 with respect to any balance owed if the proceeds of the distress are not sufficient to meet the costs thereof and the tax due.

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    (7)   All costs incurred by the Comptroller in respect of a distress may be recovered by the Comptroller from the person liable to pay the tax as tax due under this Act.

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    (8)   Distress may not be levied under this section upon tools of trade.

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