Anand Ponnudurai J:

Introduction

[1] As the saying goes, the only things certain in life are taxes and death. Both individuals and companies are liable to pay various taxes including tax on income. In cases of companies where tax is payable, the directors may then also be liable to pay those taxes. These proceedings bring to fore the circumstances and extent of action that can be taken against directors of the companies when there are taxes due and owing.

[2] This case in essence relates to the action of the Respondents who had issued a travel ban on all four Applicants who were directors of a company that owed tax. The Applicants now seek the assistance and redress from the Court to review the said actions of the Respondents with a view of quashing the same and lifting such travel ban.

[3] I will hereinbelow set out the background facts, the parties' respective contentions and my analysis of the same in order to determine if the application herein is with merits.

Background Facts

[4] The background facts that can be gleaned from the affidavits filed herein are largely undisputed and can be summarised as follows.

[5] The Applicants are directors of a company known as Wellesley Spi