JAMES KOFI SASE & 3 ORS. vs. THE COMMISSIONER GENERAL GHANA REVENUE AUTHORITY & 2 ORS.

MARIAMA OWUSU, J.A.: This is an appeal against the ruling of the High Court, Accra, dated 18th of February, 2018. In the said ruling, the High Court granted summary judgment in favour of the plaintiffs for the recovery of the sum of three hundred and thirty Ghana cedis (Gh¢330,000) from the defendants with interest at the prevailing bank rate. Dissatisfied with the decision of the High Court, the defendant appealed to the Court of Appeal on the following ground: “The learned trial Judge erred when he entered summary judgment in favour of the plaintiffs when the 1st co-defendant/appellant had filed a statement of defence indicating triable issues” The reliefs sought from the Court of Appeal are: a. That the entire summary judgment granted in favour of the plaintiffs be set aside. b. That the learned trial Judge be ordered to conduct a full trial of the case. The facts leading to the judgment in contention are as follows: The plaintiffs/respondents herein referred to as pla...