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Property of Pharmacy Owner is Sold before Court Decision

July 5, 2010
A week ago, Nodar Begiashvili, owner of the pharmacy “Parmakon 11” Ltd, was called to the executive bureau where he was informed that unless he paid the fine of 342480, 6 GEL within one week his property will be sold at the auction. Begiashvili said his property will be described in near future and sold at the auction within 15 days. The auction might be held before the court passes the final verdict.

The owner of the Parmakon 11 Ltd faced problems with the Department of Revenues when the shareholders of his pharmacy withdrew their shares from the property. Tax Inspection considered it was purchase of new goods and imposed a tax of 342 480, 6 GEL on Nodar Begiashvili as the only owner of the pharmacy.

Nodar begiashvili appealed against the decision at the department of revenues and then at the ministry of finances. Later, he appealed to the city court. His suit was satisfied but afterwards the case was discussed at the Appeal Court and Begiashvili lost the trial. Currently, the Supreme Court discusses his case and the hearing was to start on June 24 but the court postponed it till July 22.

“Supposedly, the Supreme Court will not pass a verdict before the auction finishes on July 22. Consequently, even if the court finds me not guilty, everything will be very late. Anyway, I will appeal to the European Court of Human Rights,” said Nodar Begiashvili.

The property owner has requested the court several times to order the executive bureau to postpone the auction but in vain. The problem is that the legislation enables the department for revenues to sell the property before the court decision is put into force. More precisely, Article 145 Part II of the Tax Code, after the first instance court passed verdict the state has right to sell the sealed up property regardless of the court’s decision being in force or not.

Nino Topuridze 

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