South Asia’s largest VAT scam: CA upholds conviction and sentence against three accused

By Lakmal Sooriyagoda  

The Court of Appeal in its majority decision yesterday affirmed the convictions and the sentence imposed against three accused in connection with South Asia’s largest VAT scam. The Colombo High Court had convicted and sentenced these three accused for committing criminal misappropriation of nearly Rs. 3.9 billion of Treasury money.  

With Justice R. Gurusinghe agreeing, Justice Sampath Abeykoon in his judgment held that there is no reason to interfere with the conviction and the sentence of the High Court Judge of Colombo and dismissed the three appeals accordingly. However, President of Court of Appeal Justice Nissanka Bandula Karunaratne decided to acquit three accused from all charges in the indictment while ordering to set aside the conviction and sentence dated September 26, 2014.  

The High Court had sentenced three accused-appellants to 20 years rigorous imprisonment with fines.  

While the appeal was pending before the Court of Appeal, the 3rd accused passed away, and the 7th accused decided to withdraw his appeal. Accordingly, the Court of Appeal delivered its judgment in respect of three accused namely Mohammed Subair Fauzool Avami, Mohammed Moujool Ameer Irshad alias Mohammed Nazeer Cader and Mohammed Kamil Kuthubdeen.  

These three accused were absent from the trial before the High Court, and the trial went ahead against them in absentia in accordance with the Code of Criminal Procedure Act. However, all three accused were represented by their Counsel throughout the trial.   The offences were said to have been committed between 15 November 2002 and 15 December 2004.