[2017]DLHC1280 Login to Read Full Case <span style="font-size: 18px !important;"><span style="font-size: 18px !important;"><p class="MsoNoSpacing" align="center" style="text-align:center"><b><span lang="EN-US" style="font-size:12.0pt; font-family:"Book Antiqua","serif";color:#00B0F0">AGUISSI GLOBAL VISION LIMITED<o:p></o:p></span></b></p><p class="MsoNoSpacing" align="center" style="text-align:center"><b><span lang="EN-US" style="font-size:12.0pt; font-family:"Book Antiqua","serif";color:#00B0F0">vs.<o:p></o:p></span></b></p><p class="MsoNoSpacing" align="center" style="text-align:center"><b><span lang="EN-US" style="font-size:12.0pt; font-family:"Book Antiqua","serif";color:#00B0F0">SCANCOM LIMITED<o:p></o:p></span></b></p><p class="MsoNoSpacing" align="center" style="text-align:center"><b><span lang="EN-US" style="font-size:12.0pt; font-family:"Book Antiqua","serif";color:#00B0F0">MR. APRUNTI HABEL NARTEY.</span><span lang="EN-US"><o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US" style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;"> </span><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;">[HIGH COURT </span><span style="font-size:10.0pt;line-height:115%; font-family:"Book Antiqua","serif"">(COMMERCIAL DIVISION),</span><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;"> ACCRA]</span><b><span style="font-size:10.0pt;line-height:115%;font-family:"Book Antiqua","serif"; mso-bidi-font-family:Tahoma"><o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;"> </span></b><span style="font-size:10.0pt; line-height:115%;font-family:"Book Antiqua","serif""> </span><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;">DATE:</span><span style="font-size:10.0pt;line-height:115%; font-family:"Book Antiqua","serif";mso-bidi-font-family:"Times New Roman""> </span><span style="font-size:10.0pt;line-height:115%;font-family:"Book Antiqua","serif"">27<sup>TH</sup> FEBRUARY, 2017<o:p></o:p></span></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt; padding:31.0pt 31.0pt 1.0pt 31.0pt;mso-border-shadow:yes"> <p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm; mso-padding-alt:31.0pt 31.0pt 1.0pt 31.0pt;mso-border-shadow:yes"><span style="font-size:10.0pt;line-height:115%;font-family:"Book Antiqua","serif""><o:p> </o:p></span></p> </div><p class="MsoNormal" style="text-align:justify;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">COUNSEL: <o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span lang="EN-US" style="font-size:12.0pt;line-height:115%;font-family: "Book Antiqua","serif";mso-fareast-font-family:Calibri;mso-bidi-font-family: Arial;mso-ansi-language:EN-US">MR. JULIUS ASINYO FOR MR. ARCHIE DANSO FOR THE PLAINTIFF <o:p></o:p></span></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 0cm 1.0pt 0cm"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm"><span lang="EN-US" style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-fareast-font-family: Calibri;mso-bidi-font-family:Arial;mso-ansi-language:EN-US">MS. AKWELEY GABOR FOR MR. BENSON NUTSUKPUI FOR THE 1<sup>ST</sup> DEFENDANT <o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm"><span lang="EN-US" style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-fareast-font-family: Calibri;mso-bidi-font-family:Arial;mso-ansi-language:EN-US">MR. K. OSEI ASARE WITH HIM, ABIGAIL ANTWI FOR 2<sup>ND</sup> DEFENDANT </span><span lang="EN-US" style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; mso-ansi-language:EN-US"><o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif""><o:p> </o:p></span></p><p class="MsoNoSpacing" style="text-align:justify;line-height:115%"><b><span lang="EN-US" style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">CORAM: </span></b><span lang="EN-US" style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif""><o:p></o:p></span></p><p class="MsoNoSpacing" style="line-height:115%"><span lang="EN-US" style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"">HIS LORDSHIP SAMUEL K. A. ASIEDU J.<o:p></o:p></span></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 0cm 1.0pt 0cm"> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-top-alt:solid windowtext 1.5pt;mso-border-bottom-alt: solid windowtext 1.5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm"><b><span style="font-size:12.0pt;line-height: 115%;font-family:"Book Antiqua","serif";mso-bidi-font-family:Tahoma"><o:p> </o:p></span></b></p> <p class="MsoNormal" align="center" style="text-align:center;border:none; mso-border-top-alt:solid windowtext 1.5pt;mso-border-bottom-alt:solid windowtext 1.5pt; padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; mso-bidi-font-family:Tahoma">JUDGMENT<o:p></o:p></span></b></p> </div><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-bidi-font-family:Arial">After the plaintiff company had sold its property situate at South Labadi Estates to the 1<sup>st</sup> defendant company herein, the plaintiff alleged that he had agreed with the 1<sup>st</sup> defendant not to pay the withholding tax deducted from the first tranche of the purchase price to the tax authorities because he had an exemption certificate. According to the plaintiff, it was given sometime by the first defendant to produce the said withholding tax exemption certificate. <o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-bidi-font-family:Arial">However, when the plaintiff eventually produced the said exemption certificate, it was informed that the defendant had, contrary to the agreement, paid the tax deducted to the tax authorities. The plaintiff company became very furious at the conduct of the 1<sup>st</sup> defendant. <o:p></o:p></span></p><p class="MsoNormal" style="text-align:justify"><span style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-bidi-font-family:Arial">Meetings were therefore held between the parties to amicably resolve the impasse. At the said meetings, the 1<sup>st</sup> defendant, allegedly, made promises to appease the plaintiff; but when the said promises were not honoured by the 1<sup>st</sup> defendant the plaintiff issued the instant action claiming against the defendants as follows:<o:p></o:p></span></p><p class="MsoListParagraphCxSpFirst" style="margin-left:54.0pt;mso-add-space: auto;text-align:justify;text-indent:-18.0pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><i><span lang="EN-US" style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-fareast-font-family: "Book Antiqua";mso-bidi-font-family:"Book Antiqua"">(a)<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: "Times New Roman";"> </span></span></i><!--[endif]--><i><span lang="EN-US" style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-bidi-font-family:Arial">Payment of the sum of USD44, 000.00 or its cedi equivalent at the interbank rates of exchange on the date of payment being the withholding tax 1<sup>st</sup> Defendant deducted from the purchase price of its said property contrary to the agreement between the parties.<o:p></o:p></span></i></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:54.0pt;mso-add-space: auto;text-align:justify"><i><span lang="EN-US" style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; mso-bidi-font-family:Arial"><o:p> </o:p></span></i></p><p class="MsoListParagraphCxSpMiddle" style="margin-left:54.0pt;mso-add-space: auto;text-align:justify;text-indent:-18.0pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><i><span lang="EN-US" style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-fareast-font-family: "Book Antiqua";mso-bidi-font-family:"Book Antiqua"">(b)<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: "Times New Roman";"> </span></span></i><!--[endif]--><i><span lang="EN-US" style="font-size:12.0pt; line-height:115%;font-family:"Book Antiqua","serif";mso-bidi-font-family:Arial">Payment of the sum of USD34,000 or its cedi equivalent at Interbank rates on date of payment being expenses made by the Plaintiff in sensitizing the people in the community around the property the 1<s