THE Port Elizabeth High Court has ruled that a security business in the city and its sole owner pay in excess of R14-million to the South African Revenue Service. The Sars has hailed the judgement as significant because the sole owner of a closed corporation is now, in terms of the judgement, personally liable for paying the money. The sole member of Bay Security CC, Gilleam van Zyl, has allegedly been collecting value added tax from customers over years, but failed to pay it over to the receiver. Sars has further alleged that VAT returns have been falsified to understate the amounts owed. It is also expected to lay criminal charges against van Zyl.