Ousainou Darboe, leader of the United Democratic Party (UDP), on Tuesday lost his two million dalasi tax evasion case at the Supreme Court.

Mr. Darboe was appealing the findings of the Commission of Inquiry into his tax evasion. The Commission of Inquiry, which was set up by the Jammeh government, in 2012 found Mr Darboe liable for tax evasion to the tune of 2 million dalasis.

The lawyer and politician lodged an appeal at the Supreme Court of The Gambia challenging the Commission’s ruling. Mr Darboe previously made an appeal to the Appeal Court which was dismissed.

Darboe argued at the Supreme Court that the Commission did not have the power to review his taxes and that the power to assess taxes was only with the Commissioner General of the Gambia Revenue Authority. He said he was not confronted with the adverse findings of the Commission and as it violated the Constitution. He said the judgment of the Court of Appeal is against the weight of the evidence submitted.

Mr Darboe also argued that the Commission lacked the mandate to reassess his tax and its action was contrary to law as it was not conferred with such powers.

However the Supreme Court presided over by Justice M.M. Sey in its ruling dismissed Mr Darboe’s tax evasion appeal for lack of merit and found him not compliant with the tax laws.

The Court upheld the decisions of the Commission of Inquiry and the Appeal Court that Mr Darboe was evading paying his taxes and only “pays in arrears for the purpose of nomination in elections”.

Justice Sey said: “The Commission of Inquiry was right, consistent and the findings were supported by evidence.”

The Court ordered Mr Darboe to pay the tax arrears owed to the State and to be in full compliant with the tax laws.

The Commission of Inquiry into tax evasion was instituted by former President Yahya Jammeh in 2012 under powers conferred on him by section 200 of the 1997 Constitution to investigate tax evasion and avoidance, assess government’s revenue losses caused as a result of tax evasion and avoidance.