COMMISSIONER OF INCOME TAX vs. MAATSCHAPPIJ DE FIJNHOUTHANDEL N.V. (FYNHOUT)

This is an application for a full bench review of a joint judgment of the Court of Appeal (coram Apaloo, Sowah and Archer JJ.A.) dated 7 December 1970, reported [1971] 1 G.L.R. 213 allowing an appeal by the respondents from a ruling of the High Court, Accra (Coussey J.) dated 2 December 1969, unreported; digested in (1970) C.C. 28, whereby an application for an order of certiorari to remove and quash the provisional assessment to income tax made on the respondents by the applicant (Commissioner of Income Tax) was dismissed. The respondents are no doubt a foreign company that operate at Takoradi. On 15 October 1969, the commissioner addressed to the respondents a letter which read as follows: “15th October, 1969. The Resident Manager, Fynhout N.V., P.O. Box 109, Takoradi. Dear Sir, Income Tax Assessment I have raised assessments on the company for the years of assessment 1959-60 to 1969-70, both years inclusive, and if you object to the assessments you should pay not less than fif.....