Gambia: High Court Orders GRA to Enforce Judgement Against Muhammadou Jabbie to Pay Over D4m Tax Arrears

17 November 2022

The Gambia Revenue Authority on 25 October 2022 obtained a Writ of Fieri Facias from the High Court presided over by Hon Justice S. WADDA Cisse to enforce a judgment against Muhammadou Jabbie, alias Duwa Jabbie, owner of the FIB Building along Kairaba Avenue for rental income tax arrears amounting to D4, 443, 846.93.

This move by GRA comes after Mr. Jabbie failed to honour the terms of a Consent Judgment dated 9 November 2020. According to court documents seen by this reporter, the Gambia Revenue Authority on the 20th May 2020 initiated a legal action at the High Court to recover the sum of D6, 264, 079.44 being arrears of rental income tax from January 2012 to December 2018 which resulted in a Consent Judgment dated 9th November 2020.

Under the Consent Terms, the judgment debtor admitted to the liability and agreed to pay the said liability by making installment payments. However, an affidavit seen by this reporter disclosed that the Judgment Debtor failed to adhere to the terms of the Consent Judgment resulting in this enforcement action.

According to the Commissioner General Yankuba Darboe, the Judgment Debtor was given the benefit of the doubt to propose a reasonable payment plan. Nonetheless, the Judgment Debtor failed to comply with the Consent Judgment. The Authority therefore is left with no option but to recover the taxes from the Judgment Debtor.

The Sheriff Office has served a notice dated 11th November on the Judgment Debtor to pay the full Judgment sum by the 11th February 2023 otherwise the properties of the Judgment Debtor, which include the FIB Building along Kairaba Avenue will be sold to recover the tax arrears.

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