KWASI NYANTAKYI OWIREDU (PLAINTIFF) vs. COMMISSIONER GEN. GH. REVENUE AUTHORITY (DEFENDANT) [2012]DLHC7913

KWASI NYANTAKYI OWIREDU (PLAINTIFF) vs. COMMISSIONER GEN. GH. REVENUE AUTHORITY... [2012]DLHC7913

Date	2012-12-20
Suit No.	SUIT NO: CM/TAX/0142/2019
Citation No.	[2012]DLHC7913

HIS LORDSHIP SAMUEL K. A. ASIEDU J.

ANGELA QUARDE ESQ. JUSTICE ABDULA! ESQ. FOR THE APPELLANT.

MAXWELL OWUSU BOADI ESQ. FOR RESPONDENT.

[2012]DLHC7913
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KWASI
NYANTAKYI OWIREDU<o:p></o:p>

(PLAINTIFF)<o:p></o:p>

COMMISSIONER GEN. GH. REVENUE AUTHORITY<o:p></o:p>

(DEFENDANT)<o:p></o:p>

[HIGH COURT (COMMERCIAL DIVISION), ACCRA]<o:p></o:p>

SUIT NO: CM/TAX/0142/2019&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; &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: 20TH DECEMBER,
2012<o:p></o:p>

</div>

COUNSEL:<o:p></o:p>

ANGELA QUARDE ESQ., JUSTICE ABDULA! ESQ., FOR THE
APPELLANT.<o:p></o:p>

MAXWELL OWUSU BOADI ESQ., FOR RESPONDENT.<o:p></o:p>

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CORAM:<o:p></o:p>

HIS
LORDSHIP SAMUEL K. A. ASIEDU J.<o:p></o:p>

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>

JUDGMENT <o:p></o:p>

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This appeal, filed
on the 3rd of
December 2018, seeks an order of the court to set aside the ruling
of the Commissioner General made on the 25th&nbsp;August
2017 and 1st November
2018. The appellant also seeks an order of the court directed
at the Commissioner<o:p></o:p>

General to allow the
appellant to have an upfront deduction of his monthly mortgage interest instead
of waiting for a year before having access to same.<o:p></o:p>

The appellant herein
has a mortgage with the Ghana Home Loans Limited and pays interest on the said
mortgage at the end of every month. The appellant proposed to get his employers deduct upfront, at the end of every
month, the interest paid on the mortgage
monthly. The appellant's emplo</main>