REPUBLIC vs. COMMISSIONER OF INCOME TAX; EX PARTE MAATSCHAPPIJ DE FIJNHOUTHANDEL N.V. (FYNHOUT) [1970]DLCA2154

REPUBLIC vs. COMMISSIONER OF INCOME TAX; EX PARTE MAATSCHAPPIJ DE FIJNHOUTHAND... [1970]DLCA2154

Date	1970-12-07
Suit No.
Citation No.	[1970]DLCA2154

APALOO JA

SOWAH JA

ARCHER J.A.

E. A. K. AKUOKO FOR THE APPELLANTS.

J. W. BLANKSON-MILLS FOR THE RESPONDENT.

<p class="mb-5" id="contentDlCitation"  hidden>[1970]DLCA2154</p>
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													<main id="main" class="content" style="min-height: 60rem" ><span style="font-size: 18px !important;"><span style="font-size: 18px !important;"><p class="MsoNormal" align="center" style="margin-bottom: 5pt; text-align: center; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span lang="en-GH" style="font-size:12.0pt;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-bidi-font-family:&quot;Times New Roman&quot;;color:#00B0F0;mso-fareast-language:#0C00">REPUBLIC</span></b><span lang="en-GH" style="font-size:12.0pt;font-family:&quot;Helvetica Neue&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
color:#00B0F0;mso-fareast-language:#0C00"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="margin-bottom: 5pt; text-align: center; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span lang="en-GH" style="font-size:12.0pt;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-bidi-font-family:&quot;Times New Roman&quot;;color:#00B0F0;mso-fareast-language:#0C00">vs.</span></b><span lang="en-GH" style="font-size:12.0pt;font-family:&quot;Helvetica Neue&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
color:#00B0F0;mso-fareast-language:#0C00"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="margin-bottom: 5pt; text-align: center; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span lang="en-GH" style="font-size:12.0pt;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-bidi-font-family:&quot;Times New Roman&quot;;color:#00B0F0;mso-fareast-language:#0C00">COMMISSIONER
OF INCOME TAX; EX PARTE MAATSCHAPPIJ DE FIJNHOUTHANDEL N.V. (FYNHOUT)</span></b><span lang="en-GH" style="font-size:12.0pt;font-family:&quot;Helvetica Neue&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
color:#00B0F0;mso-fareast-language:#0C00"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="margin-bottom: 5pt; text-align: center; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">[</span><span lang="en-GH" style="font-size: 10pt; font-family: &quot;Book Antiqua&quot;, serif;">COURT OF APPEAL]</span><span lang="en-GH" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;"><o:p></o:p></span></p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 1.5pt solid windowtext; padding: 0cm 0cm 1pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">

<p class="MsoNormal" align="center" style="margin-bottom: 5pt; text-align: center; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; border: none; padding: 0cm;"><b><span lang="en-GH" style="font-size: 10pt; font-family: &quot;Book Antiqua&quot;, serif;">[1971] 1 GLR 213</span></b><span lang="EN-US" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</span><span lang="en-GH" style="font-size: 10pt; font-family: &quot;Book Antiqua&quot;, serif;">DATE:</span><b><span lang="en-GH" style="font-size:10.0pt;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:
&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;color:#00B0F0;
mso-fareast-language:#0C00">&nbsp;</span></b><span lang="en-GH" style="font-size: 10pt; font-family: &quot;Book Antiqua&quot;, serif;">7
DECEMBER 1970.<o:p></o:p></span></p>

</div><p class="MsoNormal" style="margin-bottom: 7.5pt; line-height: 15.55pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">COUNSEL:&nbsp;&nbsp;</span></b><span lang="en-GH" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;"><o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 7.5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">E. A. K. AKUOKO FOR
THE APPELLANTS.</span><span lang="en-GH" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;"><o:p></o:p></span></p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom: 1.5pt solid windowtext; padding: 0cm 0cm 1pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">

<p class="MsoNormal" style="margin-bottom: 7.5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; border: none; padding: 0cm;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">J. W. BLANKSON-MILLS FOR THE RESPONDENT.<o:p></o:p></span></p>

<p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; border: none; padding: 0cm;"><b><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">APALOO, SOWAH AND ARCHER JJ.A.<o:p></o:p></span></b></p>

</div><p class="MsoNormal" style="margin-bottom: 5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><b><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">JUDGMENT
OF ARCHER J.A.</span></b><span lang="en-GH" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;"><o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;"><o:p>&nbsp;</o:p></span></p><p class="MsoNormal" style="margin-bottom: 5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">Archer J.A. delivered
the judgment of the court. This is an appeal from the decision of the High
Court, Accra, which refused to grant leave for the issue of an order of
certiorari to quash an assessment made by the Commissioner of Income Tax.</span><span lang="en-GH" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;"><o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">&nbsp;</span><span lang="en-GH" style="font-size: 13.5pt; font-family: &quot;Helvetica Neue&quot;, serif;"><o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom: 5pt; text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span lang="en-GH" style="font-size: 12pt; font-family: &quot;Book Antiqua&quot;, serif;">The facts of the case
are briefly as follows: The appellant is a foreign company registered in
Holland and has its principal place of business at Amsterdam. The company buys
timber from various countries outside Holland through its branch offices in
these countries including Ghana where it maintains one of these branch offices.
The branch office in Ghana buys locally produced timber of all kinds and ships
the timber to Holland. The branch office in Ghana does not re-sell the timber
in Ghana. The timber is re-sold abroad after the head-office in Amsterdam has
concluded contracts of sale with purchasers throughout the world. The Ghana
branch office does not accept orders from purchasers and does not take any
decision to re-sell. In 1951 when the company commenced buying timber, it sought
an assurance from previous Commissioners of Income Tax that it would not be
liable to Ghana income tax for buying timber in Ghana. This assurance was
consistently given and the company carried on buying locally produced timber
without paying income tax under the understanding that the company was a
non-resid</main>