ALEX ADU vs. THE COMMISSIONER-GENERAL GHANA REVENUE AUTHORITY [2014]DLSC2843

Date	2014-04-10
Suit No.	CIVIL APPEAL NO. J4/21/2014
Citation No.	[2014]DLSC2843

R.C OWUSU (MS) JSC (PRESIDING)

J. V. M. DOTSE JSC

ANIN-YEBOAH JSC

P.BAFFOE-BONNIE JSC

N. S. GBADEGBE JSC

ENO- AMAH ANDOH ESQ. FOR PLAINTIFF/RESPONDENT/ RESPONDENT /APPELLANT.

JOYCE AMPAH (MRS.) ESQ. FOR THE DEFENDANT /APPELLANT/ APPLICANT/RESPONDENT.

[2014]DLSC2843
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													<main id="main" class="content" style="min-height: 60rem" >ALEX ADU<o:p></o:p>vs.<o:p></o:p>THE
COMMISSIONER-GENERAL<o:p></o:p>GHANA
REVENUE AUTHORITY<o:p></o:p>&nbsp; [SUPREME COURT,
ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

CIVIL
APPEAL NO. J4/21/2014&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;DATE: 10TH
APRIL, 2014<o:p></o:p>

</div>COUNSEL:&nbsp;&nbsp; <o:p></o:p>ENO-
AMAH ANDOH ESQ.&nbsp; FOR
PLAINTIFF/RESPONDENT/ RESPONDENT /APPELLANT.<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

JOYCE
AMPAH (MRS.) ESQ. FOR THE DEFENDANT /APPELLANT/ APPLICANT/RESPONDENT.<o:p></o:p>

</div>CORAM: <o:p></o:p>R.C OWUSU (MS) JSC (PRESIDING), J. V. M. DOTSE JSC,
ANIN-YEBOAH JSC, P.BAFFOE-BONNIE JSC,N. S. GBADEGBE JSC<o:p></o:p><div style="mso-element:para-border-div;border-top:solid windowtext 1.5pt;
border-left:none;border-bottom:solid windowtext 1.5pt;border-right:none;
padding:1.0pt 0in 1.0pt 0in">

<p class="MsoNormal" align="center" style="text-align:center;line-height:150%;
border:none;mso-border-top-alt:solid windowtext 1.5pt;mso-border-bottom-alt:
solid windowtext 1.5pt;padding:0in;mso-padding-alt:1.0pt 0in 1.0pt 0in">JUDGMENT<o:p></o:p>

</div>DOTSE
JSC:<o:p></o:p>&nbsp;The main
issue raised in this appeal revolves around the principles that an appellate
court faced with an application for Stay of Execution must consider and apply.<o:p></o:p>FACTS OF
THIS CASE<o:p></o:p>The Plaintiff/Respondent/Respondent/Appellant,
hereafter referred to as the Plaintiff claimed the following reliefs in the
High Court against the Defendant/Appellant/Applicant/Respondent, hereafter
referred to as the Defendant:<o:p></o:p>PLAINTIFF’S
CLAIM AGAINST THE DEFENDANT:-<o:p></o:p>a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; “General
damages for the illegal and unlawful detention of his vehicle from 19th February 2008 to 9th
August 2010.<o:p></o:p><o:p>&nbsp;</o:p>b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loss of
use on the two vehicles at the rate of GH¢30 per diem on the Nissan Primera and
GH¢600 per diem on the Tipper Truck from 19th February 2008 to 9th
August 2010.<o:p></o:p><o:p>&nbsp;</o:p>c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest
on the above sums at the prevailing bank rate.<o:p></o:p><o:p>&nbsp;</o:p>d.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any
further order or orders as this Honourable Court would deem fit in the
circumstances.”<o:p></o:p>Basically, the Plaintiff herein averred in his
statement of claim that sometime on or about the 5th day of October,
his lawful Attorney, one Augustus Osae Akonnor shipped one used Nissan Primera
Saloon car and one Foden 3000 Tipper Truck from London with appropriate
shipping documents to Ghana as transit with the final destination being Burkina
Faso.<o:p></o:p>However, the clearing Agent of the Plaintiff,
Trafix Limited of Tema upon Plaintiff’s instructions applied to the Assistant
Commissioner of CEPS, Tema for permission to pay the necessary i</main>