[2017]DLHC1280 • February 27, 2017 • High Court
AGUISSI GLOBAL VISION LIMITED vs. SCANCOM LIMITED MR. APRUNTI HABEL NARTEY.
The plaintiff company sold a property located at South Labadi Estates to the 1st defendant company for $1,100,000. The plaintiff alleged an agreement with the 1st defendant that withholding tax deducted from the first tranche of the purchase price would not be paid to tax authorities due to an exemption certificate. The plaintiff later produced the exemption certificate but found the 1st defendant had already paid the tax. Subsequent disputes arose over this and other related claims including expenses for community sensitization, facilitation fees paid to the 2nd defendant, and unfulfilled promises of sponsorship and provision of Blackberry phones with VIP status.
read moreJUDGMENT After the plaintiff company had sold its property situate at South Labadi Estates to the 1st defendant company herein, the plaintiff alleged that he had agreed with the 1st defendant not to pay the withholding tax deducted from the first tranche of the purchase price to the tax authorities because he had an exemption certificate. According to the plaintiff, it was given sometime by the first defendant to produce the said withholding tax exemption certificate. However, when the plaintiff eventually produced the said exemption certificate, it was informed that the defendant had, contrary to the agreement, paid the tax deducted to the tax authorities. The plaintiff company became very furious at the conduct of the 1st defendant. Meetings were therefore held between the parties to amicably resolve the impasse. At the said meetings, the 1st defendant, allegedly, made promises to appease the plaintiff; but when the said promises were not honoured by the 1st defendant the pl...