REPUBLIC vs. COMMISSIONER OF INCOME TAX; EX PARTE MAATSCHAPPIJ DE FIJNHOUTHANDEL N.V. (FYNHOUT)

JUDGMENT OF AZU CRABBE C.J. Azu Crabbe C.J. delivered the ruling of the court. This was an application for an order setting aside and vacating the judgment of the full bench of the Court of Appeal reported sub nom. Commissioner of Income Tax v. Maatschappij De Fijnhouthandel N. V.(Fynhout) [1974] 1 G.L.R. 283 given in the above case on 18 March 1974. The history of the case can be briefly stated as follows: On 7 December 1970, the Court of Appeal allowed in favour of the applicants an appeal against a judgment of the High Court, Accra, refusing an application for an order of certiorari, and quashed assessments of tax amounting to ¢123,500.00 made by the respondent, the Commissioner of Income Tax, on the applicants: see [1971] 1 G.LR. 213, C.A. On 2 June 1971, the respondent filed a notice of appeal in the former Supreme Court against this judgment, and this notice of appeal was served on the applicants on 10 December 1971. Subsequently, by a letter dated 20 June 1973, the registrar....