<p class="mb-5" id="contentDlCitation" hidden>[2007]DLCA7021</p> <div class="restriction-wrapper"> <div class="container-lg"> <div class="row"> <div class="col-md-12 restricted-content"> <div class="restricted-content-img-wrapper"> <div class="lock-icon bounce-7"> <img class="" src="https://www.dennislawgh.com/dl-assets/dl-images/lock-content.png" alt="Subscription based content"> </div> </div> <a href="https://www.dennislawgh.com/login" class="btn btn-primary btn-lg" style="font-family: 'open sans'; text-transform: capitalize; border-radius: 8px"> Login to Read Full Case </a> </div> </div> </div> </div> <main id="main" class="content" style="min-height: 60rem" ><span style="font-size: 18px !important;"><p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:115%"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; color:#00B0F0">FOLY ADAMA<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:115%"><i><span style="font-size:10.0pt;line-height:115%;font-family:"Book Antiqua","serif"">(PLAINTIFF/RESPONDENT)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:115%"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; color:#00B0F0">vs.<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:115%"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; color:#00B0F0">MESSRS. NORPALM ASA & ANOR<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:6.0pt;text-align:center; line-height:115%"><i><span style="font-size: 10.0pt;line-height:115%;font-family:"Book Antiqua","serif"">(DEFENDANTS/APPELLANTS)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:115%"><span style="font-size:10.0pt;line-height: 115%;font-family:"Book Antiqua","serif"">[COURT OF APPEAL, ACCRA]<o:p></o:p></span></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt; padding:0in 0in 1.0pt 0in"> <p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:115%;border:none;mso-border-bottom-alt:solid windowtext 1.5pt; padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><b><span style="font-size:10.0pt;line-height:115%;font-family:"Book Antiqua","serif"">CIVIL APPEAL NO: H1/34/2006 </span></b><span style="font-size:10.0pt;line-height:115%;font-family:"Book Antiqua","serif""> DATE: 15<sup>TH</sup> NOVEMBER, 2007<o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height: 115%"><b><span style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif"">COUNSEL:<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height: 115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">MR.WIREDU PEPRAH FOR THE PLAINTIFF/RESPONDENT <o:p></o:p></span></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt; padding:0in 0in 1.0pt 0in"> <p class="MsoNoSpacing" style="line-height:115%;border:none;mso-border-bottom-alt: solid windowtext 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">MR. H. BOATENG KAGYAH FOR THE DEFENDANTS/APPELLANTS.<o:p></o:p></span></p> </div><p class="MsoNoSpacing" style="line-height:115%"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">CORAM</span></b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">: </span></p><p class="MsoNoSpacing" style="line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">GBADEGBE JA [PRESIDING], QUAYE JA, ANIN YEBOAH<o:p></o:p></span></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt; padding:0in 0in 1.0pt 0in"> <p class="MsoNoSpacing" style="line-height:115%;border:none;mso-border-bottom-alt: solid windowtext 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif""><o:p> </o:p></span></p> </div><p class="MsoNoSpacing" align="center" style="text-align:center;line-height:115%"><b><span style="font-size:12.0pt;line-height: 115%;font-family:"Book Antiqua","serif""><o:p> </o:p></span></b></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt; padding:0in 0in 1.0pt 0in"> <p class="MsoNoSpacing" align="center" style="text-align:center;line-height:115%; border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0in; mso-padding-alt:0in 0in 1.0pt 0in"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">JUDGMENT<o:p></o:p></span></b></p> </div><p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:115%"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">GBADEGBE, JA<o:p></o:p></span></b></p><p class="MsoNormal" style="text-align:justify;line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">Delivered the judgment of the Court as follows: This is an appeal from the decision of the High Court holden at Sekondi that dismissed an application for joinder at the instance of the appellant herein. The circumstances in which the appeal herein was launched may be briefly stated as follows. The plaintiff-respondent commenced an action against the defendant-respondent in the court below claiming certain reliefs that from my opinion were based on an allegation by the plaintiff that the defendant wrongfully terminated his contract of employment. In the course of the proceedings the parties came to a compromise in respect of the claims that was recorded by the learned trial judge at page 168 of the record of proceedings as a consent judgment. By the terms of settlement filed by the parties, the plaintiff was entitled to a monetary award in the sum of US $ 350, 000.00; the only question reserved by the parties for the determination of the learned trial judge being the length of time that the defendant was to take to make the payments.<o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify;line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">In this appeal, nothing turns on the consent judgment to which I have earlier on alluded. The matter for our determination is limited to the refusal of the appellant's application for joinder. That application was filed after the conclusion of the case at a time that the plaintiff applied to the court below for leave to be enabled to levy execution in respect of an amount that was withheld from his entitlements as tax due to the state. In its ruling on the application for leave to levy execution in respect of the amount so withheld from the plaintiff's entitlement, the learned trial judge made an order that the Chief Inspector of Taxes, Takoradi should appear before him on the next adjourned date to show cause why the whole judgment debt and costs recovered in the action inclusive of the amount deducted on account of income tax should not be paid to the plaintiff. I think that upon the service of the said order on the IRS, it decided to apply to join the action in order to resist the plaintiff's claim to the said amount that was based on an agreement between the parties that sought to exempt the plaintiff's earnings from income tax payments.<o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify;line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">In the affidavit in support of the application for joinder the applicant contended that it was entitled as against the plaintiff to receive the amount of US$ 68,132.00 being tax deductions due to the state that was in the custody of the court based on a computation made by the Internal Revenue Service. In his ruling on the application for joinder, the learned trial judge thought that there was nothing remaining of the controversy between the parties for determination by the court and accordingly he refused to yield to the invitation urged on him. That ruling is the subject matter of the appeal herein.<o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify;line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">I have carefully considered the submissions before us by the parties to the instant appeal and I have come to the opinion that the learned trial judge correctly expounded the settled judicial opinion on joinder in the ruling on attack to us and accordingly, I say at once that the onslaught, the subject matter of these proceedings is wholly devoid of merit and must be dismissed. In coming to this conclusion, I do so without any disrespect to the considerable submissions urged on us by the appellant to the contrary in this matter. I think that although in certain cases after judgment, a person may apply to be joined to an action there must be something remaining to be done in the action that turns on the determination of the claim before the court. See- Ives v Brown [1919] 2 Ch 314. Thus, even after judgment when the court is about to assess damages, an application for joinder may be rightfully made to it. See- The Duke of Buccleuch [1892] P 201.<o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify;line-height:115%"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">I wish, however, to express myself on certain aspects of the concern, which appeared to have driven the appellant into the unfortunate difficulty that has resulted in this appeal. In my view whiles not disputing the state's right to the payment of taxes by all income earners, following the conclusion of the case in the court below if there was any order made by the court in respect of which the appellant alleges that it was prejudicially affected by or</main>
