[2017]DLHC17389 Login to Read Full Case <span style="font-size: 18px !important;"><p class="MsoNormal" align="center" style="margin-top:0in;margin-right:-2.5pt; margin-bottom:0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:center"><b><span style="font-size:12.0pt;font-family: "Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family: "Book Antiqua";color:#00B0F0">THEO OSEI YAW SARPONG<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-top:0in;margin-right:-2.5pt; margin-bottom:0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:center"><i><span style="font-size:10.0pt;mso-bidi-font-size: 12.0pt;font-family:"Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua"; mso-bidi-font-family:"Book Antiqua"">(PLAINTIFF)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-top:0in;margin-right:-2.5pt; margin-bottom:0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:center"><b><span style="font-size:12.0pt;font-family: "Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family: "Book Antiqua";color:#00B0F0">vs.<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-top:0in;margin-right:-2.5pt; margin-bottom:0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:center"><b><span style="font-size:12.0pt;font-family: "Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family: "Book Antiqua";color:#00B0F0">CHRAJ<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-top:0in;margin-right:-2.5pt; margin-bottom:0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:center"><i><span style="font-size:10.0pt;mso-bidi-font-size: 12.0pt;font-family:"Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua"; mso-bidi-font-family:"Book Antiqua"">(DEFENDANT)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-top:0in;margin-right:-2.5pt; margin-bottom:0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:center"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:"Book Antiqua",serif; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"">[HIGH COURT, ACCRA]<o:p></o:p></span></p><p class="MsoNormal" style="margin-top:0in;margin-right:-2.5pt;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:justify;tab-stops:168.75pt 278.15pt"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:"Book Antiqua",serif; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua""> <o:p></o:p></span></p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: black; padding: 0in 0in 1pt; margin-left: 9pt; margin-right: -2.5pt;"> <p class="MsoNormal" style="text-align:justify;border:none;mso-border-bottom-alt: solid black 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><a name="_heading=h.gjdgxs"></a><span style="font-size:10.0pt;mso-bidi-font-size: 12.0pt;font-family:"Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua"; mso-bidi-font-family:"Book Antiqua"">SUIT NO.: INDL 87/2010 DATE: 24<sup>TH</sup> MARCH, 2017<o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-top:0in;margin-right:-2.5pt;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:justify;tab-stops:96.25pt 122.25pt"><b><span style="font-size:12.0pt;font-family: "Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family: "Book Antiqua"">COUNSEL <o:p></o:p></span></b></p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: black; padding: 0in 0in 1pt; margin-left: 9pt; margin-right: -2.5pt;"> <p class="MsoNormal" style="text-align:justify;border:none;mso-border-bottom-alt: solid black 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;mso-fareast-font-family: "Book Antiqua";mso-bidi-font-family:"Book Antiqua"">MESSRS.AKUFO-ADDO, PREMPEH & CO. AND JOSEPH K. GYIMAH FOR PLAINTIFF<o:p></o:p></span></p> <p class="MsoNormal" style="text-align:justify;border:none;mso-border-bottom-alt: solid black 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;mso-fareast-font-family: "Book Antiqua";mso-bidi-font-family:"Book Antiqua"">MR. BEDE TUKUU FOR DEFENDANT<o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-top:0in;margin-right:-2.5pt;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:justify"><b><span style="font-size:12.0pt;font-family: "Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family: "Book Antiqua"">CORAM<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-top:0in;margin-right:-2.5pt;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-align:justify"><span style="font-size:12.0pt;font-family:"Book Antiqua",serif;mso-fareast-font-family: "Book Antiqua";mso-bidi-font-family:"Book Antiqua"">HER LADYSHIP GEORGINA MENSAH-DATSA<o:p></o:p></span></p><div style="border-top-width: 1.5pt; border-top-color: black; border-left: none; border-bottom-width: 1.5pt; border-bottom-color: black; border-right: none; padding: 1pt 0in; margin-left: 9pt; margin-right: -2.5pt;"> <p class="MsoNormal" align="center" style="text-align:center;border:none; mso-border-top-alt:solid black 1.5pt;mso-border-bottom-alt:solid black 1.5pt; padding:0in;mso-padding-alt:1.0pt 0in 1.0pt 0in"><b><span style="font-size:12.0pt;font-family:"Book Antiqua",serif; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"">JUDGMENT<o:p></o:p></span></b></p> </div><p class="MsoBodyText" align="left" style="margin-left: 9pt; line-height: 115%;"><span style="font-size:12.0pt;line-height:115%;font-family: "Book Antiqua",serif">The<span style="letter-spacing:-.4pt"> </span>plaintiff<span style="letter-spacing:-.3pt"> </span>claims<span style="letter-spacing:-.2pt"> </span>against<span style="letter-spacing:-.45pt"> </span>the<span style="letter-spacing:-.25pt"> </span>defendant<span style="letter-spacing:-.25pt"> </span>the<span style="letter-spacing:-.3pt"> </span>following<span style="letter-spacing:-.2pt"> </span><span style="letter-spacing:-.1pt">reliefs:</span><o:p></o:p></span></p><p class="MsoListParagraph" style="margin-top:0in;margin-right:6.85pt;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-indent:0in;line-height:115%; mso-list:l1 level1 lfo4;tab-stops:.5in"><!--[if !supportLists]--><span style="font-size:12.0pt;mso-bidi-font-size:14.0pt;line-height:115%;font-family: "Book Antiqua",serif;mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family: "Book Antiqua"">a.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: "Times New Roman";"> </span></span><!--[endif]--><span style="font-size:12.0pt;line-height:115%; font-family:"Book Antiqua",serif">An order reversing and setting aside the decision of the defendant dated 3<sup>rd</sup> August, 2009 dismissing the plaintiff’s petition against the VAT Service.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-top:0in;margin-right:7.35pt;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-indent:0in;line-height:115%; mso-list:l1 level1 lfo4"><!--[if !supportLists]--><span style="font-size:12.0pt; mso-bidi-font-size:14.0pt;line-height:115%;font-family:"Book Antiqua",serif; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"">b.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: "Times New Roman";"> </span></span><!--[endif]--><span style="font-size:12.0pt;line-height:115%; font-family:"Book Antiqua",serif">An order granting to the plaintiff the reliefs he sought in his petition to the<span style="letter-spacing:2.0pt"> </span>defendant dated 20<sup>th</sup> June 2005, i.e.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-top:0in;margin-right:.1in;margin-bottom: 0in;margin-left:9.0pt;margin-bottom:.0001pt;text-indent:0in;line-height:115%; mso-list:l1 level2 lfo4"><!--[if !supportLists]--><span style="font-size:12.0pt; mso-bidi-font-size:14.0pt;line-height:115%;font-family:"Book Antiqua",serif; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"">i.<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: "Times New Roman";"> </span></span><!--[endif]--><span style="font-size:12.0pt;line-height:115%; font-family:"Book Antiqua",serif">restoration<span style="letter-spacing:-.75pt"> </span>of<span style="letter-spacing:-.65pt"> </span>the<span style="letter-spacing: -.8pt"> </span>plaintiff<span style="letter-spacing:-.8pt"> </span>to<span style="letter-spacing:-.75pt"> </span>the<span style="letter-spacing:-.65pt"> </span>level<span style="letter-spacing:-.75pt"> </span>of<span style="letter-spacing:-.8pt"> </span>his<span style="letter-spacing:-.75pt"> </span>contemporaries<span style="letter-spacing: -.65pt"> </span>in<span style="letter-spacing:-.75pt"> </span>the<span style="letter-spacing:-.65pt"> </span>VAT <span style="letter-spacing:-.1pt">Service,</span><o:p></o:p></span></p><p class="MsoListParagraph" style="margin-left:9.0pt;text-indent:0in;line-height: 115%;mso-list:l1 level2 lf