WINDHOEK: Prosecutor General Martha Imalwa argued in the Windhoek High Court on Monday that the whereabouts of N.dollars 61.8 million allegedly paid by Tundavala Invest, a company owned by Fishrot suspect James Hatuikulipi, into bank accounts in Dubai, is still unknown. Imalwa made the argument in court papers during a hearing in which Hatuikulipi and his cousin and co-accused, Tamson Hatuikulipi are challenging the prosecutor general's restraint order that let to the subsequent freezing of their assets. The two men were arrested in November 2019 on allegations of receiving bribes in order to allocate fishing quotas to Icelandic fishing giant, Samherji. They are charged alongside former fisheries minister Bernardt Esau, former justice minister Sakeus Shanghala, former chief executive of Fishcor, Mike Nghipunya, Ricardo Gustavo, Nigel van Wyk, Pius Mwatelula, Phillipus Mwapopi and Otneel Shuudifonya. The Hatuikulipi cousins, represented by South African lawyer Vasantrai Soni, are seeking a high court order granting them access to their frozen assets in order to pay outstanding and future legal costs. The application is governed by Section 26 of the Prevention of Organised Crime Act, 29 of 2004 , which stresses that the order is to be granted, given that the applicants provide a full disclosure of their monthly income and expenditure statements and property. On Monday Imalwa's lawyer, Mariette Boonzaier, told presiding Judge Claudia that James' alleged non-disclosure of the N.dollars 61 828 240.05 that was paid into bank accounts in Dubai as well as failure to declare pending tax liabilities weigh against them in that the court, in exercising its discretion in granting their relief, will not have a clear picture of the two men's financial status. 'The applicant claims that there are no funds in this account, that the PG cannot expect him to prove a negative and that this matter will arise during the criminal trial and evidence will be led on this issue then. He further alleges that until such time, it cannot b e held against him that he has no knowledge thereof. The whereabouts of the N.dollars 62 million that was withdrawn before the closure of the bank account should be disclosed to this court. This too falls short of the requisite disclosure,' Imalwa argued. According to her, James failed to disclose his tax liability of N.dollars 19 438 195.87 for the periods 2014 to 2019 in his personal capacity. Cambadara Trust, co-owned by the two cousins, also failed to disclose its tax liability of N.dollars 33 614 813.24 for the periods 2014 to 2019, Imalwa added. Hatuikulipi however argues that the tax liability is the subject of counts nine and 10 of the initial criminal charges he faces, adding that the issue is to be determined in the criminal court. 'The applicants say they are not guilty and intend to plead not guilty at the criminal trial. It is submitted that until their guilt has been determined by the criminal court, in terms of s 12(1)(d) of the Constitution, the applicants are presumed to be innocent. The a pplicants deny such liability. They were accordingly not required to disclose it,' Soni told Judge Claasen. Imalwa also argued that Hatuikulipi has, to date, failed to disclose his total legal costs. 'Friends and loved ones have been aiding by making contributions towards his legal fees and other legal expenses. There is nothing to gainsay that explanation,' Soni replied. Judge Claasen has reserved ruling in the matter. Source: The Namibia Press Agency