Another BIR commissioner says she was unlawfully bypassed for promotion

ANOTHER assistant commissioner of the Board of Inland Revenue (BIR) is threatening the State with legal action, alleging she was bypassed for promotion as chairman in favour of a junior officer.

On Wednesday, attorneys for Sabetaa Lall sent a pre-action protocol letter to the Office of the Attorney General, setting out the alleged “unlawful and unconstitutional” conduct of the State.

Attorneys Dinesh Rambally, Kiel Taklalsingh, Stefan Ramkissoon, Kristy Mohan, and Rhea Khan said Lall was the best person for the job.

Taklalsingh said because of the powers the chairman of the BIR possesses in prosecuting citizens, searching and seizing property, and accessing private financial information, any decision to appoint a chairman must be transparent.

He said Lall, who is due to retire in 2024, was appointed assistant commissioner in 2015, and since 2018, she has acted as commissioner and continues to do so.

Taklalsingh alleged after a recommendation for another senior commissioner to act as chairman was rescinded two weeks after it was made in December 2020, the Ministry of Finance’s permanent secretary recommended a field auditor and acting assistant commissioner to act as chairman ahead of four more senior commissioners, including Lall.

Another of the four acting commissioners bypassed was Rohonie Ramkissoon, who recently won her challenge of a decision by the Finance Minister not to recommend her as chairman of the BIR in 2021.

Justice Margaret Mohammed held Minister Colm Imbert acted unlawfully and irrationally when he decided not to recommend Ramkissoon. Imbert has said he intends to appeal the decision.

In the pre-action letter, Talkalsingh said after all four bypassed commissioners wrote to the Public Service Commission together, a memo was sent out rescinding the acting appointment, and interviews were held in February 2021. At that meeting, Lall was asked about the misappropriation of funds at the cashier’s unit of the BIR, which, at the time was her responsibility.

Lall said she was taken by surprise, since she was told not she would be called on to give an explanation. Her lawyer also said no allegation of impropriety has ever been levelled against her in relation to the missing funds.

Taklalsingh said while Lall responded, she did not know it would be used against her as a reason to bypass her.

The letter also said a recommendation was made a second time and she was again bypassed.

“We are of the considered view that our client has proper grounds to challenge the lawfulness and constitutionality of the continuing failure of the Minister of Finance to consider her for promotion to the post of commissioner.”

He said the decision to repeatedly bypass Lall was unfair, irrational, and unconstitutional.

“... To say the BIR and its chairman should be insulated from political influence and pressure and ought not to be beholden to a political officer is an understatement.”

He said the decision not to consider Lall for appointment “violently collides” with the constitutional provisions for the public service which are meant to “insulate members of the civil service from interference.”

“The assessment of taxes and validity of refunds are important functions which must be performed independently and be free of political suasion or influence.”

He said no minister can use “half-baked, unformed allegations and/or the purported need for investigations,” to disqualify anyone from serving as chairman of the BIR. Taklalsingh said solidly rational and cogent reasons must be provided for not making a recommendation and the process of dealing with any information must be lawfully fair.