TAYLOR & TAYLOR CO. LTD. vs. GHANA REVENUE AUTHORITY [2016]DLCA4451

Date	2016-02-18
Suit No.	CIVIL APPEAL NO.H1/69/2016
Citation No.	[2016]DLCA4451

F. KUSI APPIAH J.A (PRESIDING)

IRENE CHARITY LARBI (MRS) J.A

MABEL AGYEMANG (MRS)

S.K. AMOAH ESQ. (FOR PLAINTIFF/APPELLANT).

C. ODATTEY LAMPTEY ESQ. (FOR THE DEFENDANT/RESPONDENT).

[2016]DLCA4451
																																						<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" >TAYLOR &amp; TAYLOR CO. LTD.<o:p></o:p>(PLAINTIFF/APPELLANT)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY<o:p></o:p>(DEFENDANT/RESPONDENT)<o:p></o:p>[COURT OF APPEAL, 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.H1/69/2016&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:&nbsp;
18th February, 2016&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>

</div>COUNSEL:<o:p></o:p>S.K.
AMOAH ESQ. (FOR PLAINTIFF/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">

</div>CORAM:<o:p></o:p>F.
KUSI APPIAH J.A (PRESIDING), IRENE CHARITY LARBI (MRS) J.A, MABEL AGYEMANG
(MRS) <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="margin-bottom:0in;margin-bottom:.0001pt;
text-align:center;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>IRENE CHARITY LARBI J.A<o:p></o:p>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Order 14 Rule 1 of High Court (Civil
Procedure) Rules 2004, C.I.47 provides as follows:-<o:p></o:p><o:p>&nbsp;</o:p>“Where
in an action a Defendant has been served with a statement of claim and has
filed appearance, the Plaintiff may on notice apply to the Court for judgment against
the Defendant on the ground that the Defendant has no defence to a claim
included in the writ, or to a particular part of such a claim, or that the
Defendant has no defence to such a claim or part of a claim, except as to the
amount of any damages claimed”.<o:p></o:p><o:p>&nbsp;</o:p>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The facts of the instant case are that the
Plaintiff/Appellant (hereinafter referred to as the “Plaintiff”) by a writ and a statement of claim filed on 22nd
July, 2014 claimed against the Defendant/Respondent (hereinafter referred to as
the “Defendant”)&nbsp; these reliefs:-<o:p></o:p><o:p>&nbsp;</o:p>“1.
Recovery of the sum of Gh₵6,713,240.95 being part of the
judgment debt payable by Bank of Ghana pursuant to a Garnishee Order absolute
which amount the Defendant without prior leave of the Court and without
justification ordered the Bank of Ghana to deduct and same paid to it.<o:p></o:p><o:p>&nbsp;</o:p>2.
Interest on the said sum of Gh₵6,713,240.95 calculated at the current
bank rate from 21st May, 2014 to date of final payment”.<o:p></o:p>The Plaintiff had by any earlier writ
issued against the Attorney General applied for and obtained summary judgment
for part of a debt owed the Plaintiff by Ministry of Health (Ministry) for
goods (reagents and machines) and
services supplied to the Ministry.<o:p></o:p><o:p>&nbsp;</o:p>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
On 24th March, 2014 the</main>