TAYLOR & TAYLOR COMPANY. vs. GHANA REVENUE AUTHORITY

This is an application by the defendant praying this court to set aside the garnishee order dated I 51 March 2017 on grounds that the order was in clear violation of Order 27 Rule 3 of the Court of Appeal Rules, 1997, CI 19. Moving the motion, counsel submitted that the garnishee order having been made when the mandatory 7 day automatic stay under the rules had not expired, was void and of no legal effect. And that same cannot be cured under Order 81. The events leading to the instant application are that on 27111of February 2017, the Court of Appeal refused applicant's prayer for stay of execution pending appeal. On 1st March 2017, respondent's application for garnishee order nisi was granted by this court. Referring to Republic v High Court (Commercial Division) Accra; Ex parte Millicom Ghana ltd & Others (Superphone co ltd Interested Party [2009) SCGLR 41 and Halle & Sons SA vrs Bank of Ghana & Warm Weather Enterprise ltd [2011) 1 SCGLR 378 at 382, counsel for applicant submitted t...