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Althea Bing & Co, Inc v Municipal of Darrit [1986] TTLawRp 2; 8 TTR 529 (28 April 1986)

8 TTR 529

ALTHEA BING & CO., INC., Defendant-Appellant

v.

MUNICIPALITY OF DARRIT, ULIGA, DALAP, Plaintiff-Appellee

Civil Appeal No. 410

Appellate Division of the High Court

Marshall Islands District

April 28, 1986

Action for unpaid sales taxes filed by municipality against corporation doing business in the Marshall Islands and engaged in selling alcoholic beverages. The Appellate Division of the High Court, Munson, Chief Justice, affirmed the trial court's judgment on remand in favor of the municipality, holding that the trial court properly had subject matter jurisdiction to hear the case and properly limited its hearing on remand from an appellate court to the amount of tax owed.

5 The original opinion of the aforementioned case attached is not published herein due to limited space, but it is available for review on Saipan at the United States District Court for the Northern Mariana Islands, the Commonwealth of the Northern Mariana Islands Trial Court and the High Court of the Trust Territory of the Pacific Islands.

1. Taxation-Sales Tax-Jurisdiction

In action for unpaid sales taxes filed by municipality, trial court had subject matter jurisdiction to hear the case on remand, since the trial judge in his discretion determined that the case was still in active trial.

2. Appeal and Error-Case on Remand-New Trial

In action for unpaid sales taxes filed by municipality, it was clear from its opinion that appellate court did not reverse and remand case for new trial but only for trial court to determine amount of tax due.

3. Appeal and Error-Case on Remand-Matters Presented

In action for unpaid sales taxes filed by municipality, trial court on remand properly refused to allow evidence regarding an alleged set-off, where the assertion of an alleged set-off was first made at the remand hearing.

4. Appeal and Error-Case on Remand-Matters Presented

In action for unpaid sales taxes filed by municipality, motion for a continuance of the hearing on remand to allow for the introduction of evidence regarding an alleged set-off was properly denied, where the matter of a set-off was not an issue properly before the court.

Before MUNSON, Chief Justice, LAURETA *, Associate Justice, BENSON**, Associate Justice