[2019]DLHC7548February 8, 2019High Court

HELVENT INVESTMENTS LTD vs. GOLD COAST FUND MANAGEMENT

The Plaintiff Respondent sued the Defendant Applicant on the 1/11/18 for the recovery of the amount of GHC159, 152.00 plus interest. Upon the Plaintiff Respondent obtaining a Judgment in Default of Appearance pursuant to Order 10 Rule 1 of CI 47 against the Defendant Applicant, the present application lies seeking an order of court setting aside or striking out the writ for want of Jurisdiction and for being in violation of section 11 and paragraphs 1[9] and 2[8] of Act 915. The defendants argument has basically been that the Plaintiff failed to show/ disclose its Tax Identification Number [TIN] on the writ of summons and statement of claim in contravention of Section 11 and paragraphs 1[9] and 2[8] of part I of the first schedule of the Revenue Administration Act, 2016 [Act 915]. It is urged on this court that a party shall not be permitted to conduct any business unless the party does quote his TIN on the writ. This lacking on the face of the Plaintiff’s writ, it is the Defenda.....