COMMISSIONER OF INCOME TAX vs. MAATSCHAPPIJ DE FIJNHOUTHANDEL N.V. (FYNHOUT) [1974]DLCA2268

Date	1974-03-18
Suit No.
Citation No.	[1974]DLCA2268

AZU CRABBE C.J

JIAGGE J

ANIN J

ABBAN J.

J.W. BLANKSON-MILLS FOR THE APPLICANT (COMMISSIONER OF INCOME TAX).

E. A. K. AKUOKO FOR THE RESPONDENTS.

[1974]DLCA2268
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													<main id="main" class="content" style="min-height: 60rem" ><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:12.0pt;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-bidi-font-family:Helvetica;color:#548DD4;mso-fareast-language:#0C00">COMMISSIONER
OF INCOME TAX<o:p></o: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:12.0pt;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-bidi-font-family:Helvetica;color:#548DD4;mso-fareast-language:#0C00">vs.<o:p></o: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:12.0pt;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-bidi-font-family:Helvetica;color:#548DD4;mso-fareast-language:#0C00">MAATSCHAPPIJ
DE FIJNHOUTHANDEL N.V. (FYNHOUT)<o:p></o: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;">[COURT OF APPEAL, ACCRA]<o:p></o: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;">[1974] 1 GLR 283&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;DATE:<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:Helvetica;color:#00B0F0;mso-fareast-language:
#0C00">&nbsp;18 MARCH 1974.<o:p></o:p>

</div><p class="MsoNormal" style="margin-bottom: 5pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">COUNSEL:&nbsp;&nbsp;<o:p></o: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;">J.W. BLANKSON-MILLS FOR THE
APPLICANT (COMMISSIONER OF INCOME TAX).<o:p></o: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;">E. A. K. AKUOKO FOR THE RESPONDENTS.<o:p></o: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;">CORAM:<o:p></o: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: 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;">AZU CRABBE C.J., JIAGGE, ANIN AND ABBAN J.<o:p></o:p>

</div><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;"><o:p>&nbsp;</o: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;">JUDGMENT
OF AZU CRABBE C.J.<o:p></o: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;">This is an application for a
full bench review of a joint judgment of the Court of Appeal (coram Apaloo,
Sowah and Archer JJ.A.) dated 7 December 1970, reported [1971] 1 G.L.R. 213
allowing an appeal by the respondents from a ruling of the High Court, Accra
(Coussey J.) dated 2 December 1969, unreported; digested in (1970) C.C. 28,
whereby an application for an order of certiorari to remove and quash the
provisional assessment to income tax made on the respondents by the applicant
(Commissioner of Income Tax) was dismissed.<o:p></o: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;">&nbsp;<o:p></o: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;">The respondents are no doubt
a foreign company that operate at Takoradi. On 15 October 1969, the
commissioner addressed to the respondents a letter which read as follows:<o:p></o:p><p class="MsoNormal" style="margin: 0cm 0cm 5pt 36pt; 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;">“15th October, 1969. The Resident Manager, Fynhout N.V., P.O. Box 109,
Takoradi. Dear Sir, Income Tax Assessment I have raised assessments on the
company for the years of assessment 1959-60 to 1969-70, both years inclusive,
and if you object to the assessments you should pay not less than fifty per
centum of the total tax charged pending the determination of your objection.
Yours faithfully, for: Commissioner of Income Tax.”<o:p></o:p>