TOTAL PETROLEUM GHANA LIMITED vs. SEAL AND TAR LIMITED&GHANA REVENUE AUTHORITY [2017]DLHC9190

Date	2017-02-02
Suit No.	SUIT NO. CM/0074/16
Citation No.	[2017]DLHC9190

HER LADYSHIP JUSTICE JENNIFER ABENA DADZIE

KOFI PEASAH BOADU ESQ. OF PEASAH-BOADU & CO. COUNSEL FOR PLAINTIFF

ERIC DELANYO ALIFO ESQ. OF HELPLAW GHANA COUNSEL FOR 1ST DEFENDANT

MAXWELL OWUSU BOADI ESQ. OF THE LEGAL AFFAIRS & TREATIES DEPARTMENT GHANA REVENUE AUTHORITY (GRA) COUNSEL FOR 2ND DEFENDANT

[2017]DLHC9190
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													<main id="main" class="content" style="min-height: 60rem" >TOTAL PETROLEUM GHANA LIMITED<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>SEAL AND TAR LIMITED&amp;GHANA REVENUE AUTHORITY<o:p></o:p>(DEFENDANT)<o:p></o:p>[HIGH COURT, ACCRA]<o:p></o:p><o:p>&nbsp;</o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
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padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm">SUIT NO.
CM/0074/16&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:
2ND FEBRUARY, 2017<o:p></o:p>

</div>COUNSEL:<o:p></o:p>KOFI PEASAH BOADU,
ESQ. OF PEASAH-BOADU &amp; CO., COUNSEL FOR PLAINTIFF<o:p></o:p>ERIC DELANYO ALIFO,
ESQ., OF HELPLAW GHANA, COUNSEL FOR 1ST DEFENDANT<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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MAXWELL OWUSU BOADI, ESQ., OF THE LEGAL AFFAIRS &amp;
TREATIES DEPARTMENT, GHANA REVENUE AUTHORITY (GRA), COUNSEL FOR 2ND
DEFENDANT<o:p></o:p>

</div>CORAM:<o:p></o:p>HER
LADYSHIP JUSTICE JENNIFER ABENA DADZIE<o:p></o:p><div style="mso-element:para-border-div;border-top:solid windowtext 1.5pt;
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<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;line-height:normal;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">JUDGMENT<o:p></o:p>

</div><o:p>&nbsp;</o:p><o:p>&nbsp;</o:p>The Plaintiff is a body corporate,
incorporated in and under the laws of the Republic of Ghana.&nbsp; The Plaintiff deals in the procurement,
distribution and marketing of petroleum products, including bitumen.&nbsp; The Defendant, also a body corporate,
incorporated in and under the laws of the Republic of Ghana, carries on the
business of road construction.<o:p></o:p>In this case, the underlying facts are largely not in
dispute.&nbsp; Both parties agree that the
Plaintiff supplied the Defendant with various quantities of bitumen valued at
GH¢4,555,371.25 between October 24, 2014 and November 20, 2014 based on an
agreement with the Defendant.&nbsp; Plaintiff
avers, however, that the Defendant paid only GH¢2,343,106.95 of the total value
of bitumen supplied leaving an outstanding balance of GH¢2,212,264.31 as at
November 10, 2015, which balance, according to the Plaintiff, the Defendant has
refused to pay.<o:p></o:p>It is as a result of the
Defendant’s refusal to make good the outstanding balance that the Plaintiff has
instituted the instant action seeking against the Defendant the reliefs stated
in the Plaintiff’s Statement of Claim, to wit:<o:p></o:p><p class="MsoListParagraphCxSpFirst" style="margin-top:0cm;margin-right:36.0pt;
margin-bottom:0cm;margin-left:54.0pt;margin-bottom:.0001pt;mso-add-space:auto;
text-align:justify;text-indent:-18.0pt;line-height:150%;mso-list:l2 level1 lfo1;
tab-stops:36.0pt">(a)&nbsp;&nbsp; An
order for payment of the sum of GH¢2,212,264.31, being the balance due and
owing as at November, 20, 2014, on account of bitumen supplied to Defendant by
Plaintiff between October 24, 2014 and November 20, 2014, repayment of which
Defendant has failed to settle several demand notices notwithstanding.<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:36.0pt;
margin-bottom:0cm;margin-left:54.0pt;margin-bottom:.0001pt;mso-add-space:auto;
text-align:justify;text-indent:-18.0pt;line-height:150%;mso-list:l2 level1 lfo1;
tab-stops:36.0pt">(b)&nbsp; Interest
on the said sum of GH¢2,212,264.31, at the prevailing commercial bank lending
rate from November 20, 2014 up to and inclusive of date of final payment.<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0cm;margin-right:36.0pt;
margin-bottom:0cm;margin-left:54.0pt;margin-bottom:.0001pt;mso-add-space:auto;
text-align:justify;text-indent:-18.0pt;line-height:150%;mso-list:l2 level1 lfo1;
tab-stops:36.0pt">(c)&nbsp;&nbsp; Costs
including lawyer’s fees assessed at 25% of the aggregate sum due and payable
under the claim.<o:p></o:p><o:p>&nbsp;</o:p>In challenging the Plaintiff’s claims as
to the balance due and owed on the bitumen supplied, the 1st
Defendant asserts that between the period of October 2014 and January 2015 the
bitumen products, AC 10 and AC20, pure hydrocarbon products which Plaintiff
supplied to it, cost GH¢3,927,923.61 while the diesel it supplied within the
same period of time also cost GH¢88,290.00.&nbsp;
Having made part payment of the cost of bitumen in the sum of
GH¢1,840,000.00, the 1st Defendant owed GH¢2,087,923.61 on the value
of</main>