Charitable panel beater let off the hook

A charitable panel-beater who sold drinks and hamburgers in aid of poor Peru children and was fined €700 for not using a cash register to issue fiscal receipts was acquitted on appeal.

Joseph Cardona had been found guilty by the Magistrates Court of not issuing receipts using a cash register. He had sold drinks, hot dogs and hamburgers from Mac Nuggets Kiosk on June 23 two years ago during the Siġġiewi feast in aid of Fr Martin Cilia on behalf of the children of Peru.

Mr Cardona testified that that prior to the activity he and other organisers had gone to the VAT Department to enquire about procedures. Since the organisers did not have a VAT number, the VAT customer care officials confirmed that he could use his receipt book as a panel beater.

However, VAT inspector Jonathan Fenech said that, during an inspection of Mr Cardona's kiosk, it was noted that two men were not given a receipt for their purchase. It was only when they drew the attention of Mr Cardona that a receipt was issued. Furthermore, for this sort of business, receipts had to be issued through a cash register.

As they left, Mr Cardona had followed them and angrily asked them whether they would report him. It resulted that the accused was a panel beater and had not submitted all his returns, Mr Fenech said.

Mr Cardona was subsequently charged with failing to hand out a receipt issued through a cash register.

Mr Justice Joseph Galea Debono sitting in the Criminal Court of Appeal said it was not clear whether the accused had actually issued hand-written receipts before the inspectors intervened but there was no reason to believe that the accused had not said the truth.

However, there was an issue over whether the accused should have used a cash register, he added. No evidence had been produced to dispute the fact that he had done so only after seeking advice from the VAT Department and he had therefore been acting in line with the official advice he was given. He was therefore acquitted.

Lawyer Mark Busuttil appeared for Mr Cardona.