[2007]DLCA6400 • May 4, 2007 • Court of Appeal
CHAPEL HILL SCHOOL LTD. vs. THE ATTORNEY-GENERAL ACCRA & ANOR.
Chapel Hill School Ltd., originally a company limited by guarantee and operating as a preparatory school in Takoradi for about 47 years, transformed into a company limited by shares in 2001. Between 1994 and 2001, the Internal Revenue Service assessed the school to pay tax amounting to ¢398,649,224. The school objected to the assessment claiming exemption as an educational institution of a public character under relevant tax laws. The objection was overruled, and the school appealed to the High Court, Sekondi, which dismissed the appeal. The school then appealed to the Court of Appeal.
read moreIn the matter of the Internal Revenue Act 2000 (Act 592). And In the matter of an appeal against assessment of tax by the commissioner Internal Revenue. Chapel Hill School Ltd. ---- Appellant And Attorney-General ---- 1st Respondent Commissioner of Internal Revenue ---- 2nd Respondent This is an appeal from the judgement of Sekondi High Court delivered on 1st February 2006. The facts of this case appear to be simple and they may be summarized before addressing the issues raised in the appeal. The appellant in this case is an institution known as Chapel Hill School Ltd. which was initially called Chapel Hill Preparatory School based in Takoradi and it was established about forty seven years ago. It was ran by a Board of Directors according to its instrument of incorporation and it was a company limited by guaran...