Frustration is mounting for a businessman who has been waiting for months for a refund he is due after overpaying his Government payroll tax last year.

"May I submit that if it takes four months to "cut a cheque" then this Government must be in sadder condition than has been reported in the media," wrote Jack Gauntlett of Whistler Design in a letter to the Tax Commissioner's office that he copied to The Royal Gazette and the Minister of Finance.

Mr. Guantlett received a notice in June that a review of his payroll tax returns showed his company submitted a double payment for the tax period of July through September 2001.

The notice, from assistant tax commissioner Nives Filice, said Whistler Design was due a refund of $725.

"A refund in the above amount will be forwarded to you by the Accountant General in due course," it read.

However, Mr. Gauntlett has yet to receive his cheque and is questioning the slow pace of Government finance when it should be moving in favour of a business.

He said he contacted the tax office and was told: "It takes a while to cut a cheque."

But Mr. Gauntlett said no such leeway was allowed him when he fell behind on a tax payment.

"(I) have on one occasion been fined for paying my payroll tax a few days late. If I recall, it was the sum of $70.00," he said.

"It seems to me, at this point, that if Government is going to hold my money, I should be entitled to the interest accrued during the holding period - admittedly, a small amount."

Yesterday, however, Tax Commissioner Heather Matthews refused to comment on the matter when asked by The Royal Gazette if the seemingly delayed refund fell within the normal waiting period for cheques.

"I will take the information and look into it," Ms Matthews said. "I am not prepared to talk about tax matters. We don't divulge information on other people's tax matters."

Ms Matthews said, however, there may be a reason for the delay as each case is handled on an individual basis.

But Mr. Gauntlett is wondering whether the Island's big businesses are experiencing similar frustrations.

"(I) do wonder if large companies are suffering the same waiting period for their refund as mine is doing at the moment, without enjoying interest on their funds," he said.

Mr. Gauntlett also asked that the tax commissioner's office release his funds as soon as possible.

"Especially, since the next payroll tax instalment is due next month," he said.