ACS AFRICA COASTAL SERVICES (GH) LTD. vs. GHANA REVENUE AUTHORITY [2018]DLHC11465

Date	2018-10-30
Suit No.	SUIT NO. El2/66/2018
Citation No.	[2018]DLHC11465

HIS LORDSHIP JUSTICE EMMANUEL ANKAMAH (MR)

YVETTE OFOSU ASANTE FOR THE PLAINTIFF

DORIS AGBETISE FOR THE DEFENDANT

[2018]DLHC11465
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													<main id="main" class="content" style="min-height: 60rem" >ACS AFRICA COASTAL SERVICES (GH) LTD.<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY<o:p></o:p>(DEFENDANT)<o:p></o:p>[HIGH COURT, TEMA]<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;">

<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm">SUIT
NO. El2/66/2018 &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:
30TH OCTOBER 2018<o:p></o:p>

</div>COUNCEL<o:p></o:p>YVETTE OFOSU ASANTE FOR THE PLAINTIFF <o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0cm 0cm 1pt;">

DORIS AGBETISE
FOR THE DEFENDANT<o:p></o:p>

</div>CORAM:<o:p></o:p>&nbsp;HIS
LORDSHIP JUSTICE EMMANUEL ANKAMAH (MR)<o:p></o:p><div style="border-top-width: 1.5pt; border-top-color: windowtext; border-left: none; border-bottom-width: 1.5pt; border-bottom-color: windowtext; border-right: none; padding: 1pt 0cm;">

<p class="MsoNormal" align="center" style="margin-bottom:0cm;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:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm">RULING<o:p></o:p>

</div>&nbsp;By
its Writ of Summons the Plaintiff is claiming for the following reliefs:-<o:p></o:p><span style="font-size:12.0pt;line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
mso-ansi-language:EN-US">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A declaration that,
the Plaintiff's Company by its operations does not come within the scope of
NFSL (National Fiscal Stabilization Levy) (ii)&nbsp;
A declaration that the imposition of the NFSL, in the sum of
GH¢661,611.07 by the Defendant is unlawful, irregular and arbitrary and without
any basis in law.<o:p></o:p><span style="font-size:12.0pt;line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
mso-ansi-language:EN-US">&nbsp;&nbsp;&nbsp;&nbsp;
II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
An injunction to
restrain the Defendant's agents, servants, etc from imposing sanctions on the
Plaintiff's Company in the form of declining requests from the Plaintiff.<o:p></o:p><span style="font-size:12.0pt;line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
mso-ansi-language:EN-US">&nbsp;
III.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Further or any other
order(s} as to this Court may deem fit.<o:p></o:p>The
Writ of Summons was accompanied with 13 paragraphs Statement of Claim.<o:p></o:p>The
Defendant filed a 14 paragraph Statement of defence and in paragraph 12 thereof
stated as follows:<o:p></o:p>"The
Plaintiff's action is incompetent as it seeks to challenge the tax imposed by
the Defendant and the proper mode of challenging a tax liability is by way of
tax appeal and not Writ of Summons."<o:p></o:p>At
the application for Directions stage therefore the following two legal issues
were agreed upon by the parties for determination. They are:-<o:p></o:p><span style="font-size:12.0pt;
line-height:107%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Book Antiqua&quot;;
mso-bidi-font-family:&quot;Book Antiqua&quot;;mso-ansi-language:EN-US">a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Whether or not the High
Court has jurisdiction to hear the instant case?<o:p></o:p>