[2020]DLHC8804 • May 13, 2020 • High Court
BISHOP DANIEL OBINIM vs. THE COMMISSIONER GENERAL AND ECOBANK GHANA LIMITED ACCRA
The 1st Respondent (Commissioner General) served the Applicant with a Notice of Tax Due for GH¢1,591,797.50 on 15 November 2018, followed by a final demand notice on 17 June 2019. The Applicant denied owing the tax, asserting full payment of all liabilities and that his income is from shops duly taxed and church support. He filed a Notice of Tax Objection on 30 July 2019, which remained undecided. Despite this, the 1st Respondent issued a 3rd Party Debtor Notice on 13 February 2020 to the 2nd Respondent (Ecobank) to recover the tax. The Applicant challenged the issuance and service of the 3rd Party Debtor Notice as unlawful and sought judicial review.
read moreThe present application is founded on Order 55 of C.I. 47 and the Order gives the Court the powers to make orders ranging from Prohibition, Mandamus, Certiorari, Injunction and even declaratory reliefs. By Order 55 Rule 1 of C.I 47, an application for: (a) An order in the name of Mandamus, Prohibition, Certiorari or Quo Warranto; or (b)An injunction restraining a person from acting in any public office in which the person is not entitled to act; or (c) Any other injunction shall be made by way of an application for judicial review to the High Court. The following cases of REPUBLIC V. MINISTER OF INTERIOR; EX-PARTE BOMBELLI (1984-86) GLR 205, REPUBLIC V. HIGH COURT ACCRA; EX PARTE SALLOUM & OTHERS (SENYO COKER, INTERESTED PARTY) 2011 1 SCGLR 574 and TEMA DEVELOPMENT CORPORATION & MUSA V. ATTA BAFFOUR (2005-2006) SCGLR 121 are applicable on Judicial Review. Being an application for judicial review, the mode of application is as provided by the Rules of Procedure, that is ...