With reference to a number of articles appearing in The Times as well as comments made about non-payment of VAT fines in the political arena, I would like to point out that a solution is possible.

One must recognise that those who pay VAT on time are to be respected. Some sort of fine for delays and non-payments is the only deterrant to non-payers.

Now, we know that some people have not been able to pay VAT in a timely manner, as the recession has hit them hard, or through ill-health, or because some suppliers have not paid them, or have gone bankrupt on them. The law that puts everybody in the same basket does not take these instances into account and cannot cater to so many exceptions.

Officials of the tax departments must abide by the laws of the land.

It is wrong to put defaulters in prison because by doing so one would be destroying everything that life has given such persons.

It is a delicate situation. Therefore, may I suggest that the goverment appoints retired, respected senior civil servants, persons of integrity, who are non-political, perhaps retired judges who still have so much to give, to judge each case on its own merits, impartially, before the case goes further.

This would take the form of a mediation process, something that has been installed in other spheres.

Only after such a process has failed due to stonewalling would the process recommence and the law be enforced. This system must be speedy and transparent, within which the timelines of fines are suspended.