MESSRS SERVE-TECH GENERAL SERVICES LTD vs. GHANA REVENUE AUTHORITY & ANOR. [2019]DLHC11471

Date	2019-07-01
Suit No.	SUIT NO.: GJ/1339/2017
Citation No.	[2019]DLHC11471

HER LADYSHIP JUSTICE ELLEN VIVIAN AMOAH

AHUMAH OCANSEY FOR THE PLAINTIFF- PRESENT

DORIS AGBETSISE FOR 1ST DEFENDANT – PRESENT

[2019]DLHC11471
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													<main id="main" class="content" style="min-height: 60rem" >MESSRS SERVE-TECH GENERAL SERVICES LTD<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY &amp; ANOR.<o:p></o:p>(DEFENDANTS)<o:p></o:p>[HIGH COURT, ACCRA]<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;">

</div>COUNSEL:<o:p></o:p>AHUMAH OCANSEY FOR THE PLAINTIFF- PRESENT<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 AGBETSISE
FOR 1ST DEFENDANT – PRESENT<o:p></o:p>

</div>CORAM<o:p></o:p>HER LADYSHIP JUSTICE ELLEN VIVIAN AMOAH<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;This
is a ruling pursuant to an application filed on the 15th day of May 2019 by
Plaintiff Applicant (hereinafter referred to as plaintiff) under Order 23 rule 6 (2) of CI 47 for final
judgment on admission against the Defendant respondent (hereinafter referred to
as Defendant).<o:p></o:p>The
plaintiff in an amended writ of summons issued on the 28th of February 2019
prays for, among other reliefs, "the payment of the balance of CHS
51,080.00 with interest thereof effective April 2016 to date of judgment".<o:p></o:p>The
plaintiff alleges that the Defendant awarded a contract to plaintiff for the
construction&nbsp; of&nbsp; two-storey,&nbsp;
three bedroom &nbsp;sector&nbsp; commander's bungalow at Aflao through its
consultants, Sempah, Sekyere &amp; Associates. The plaintiff further alleges
that while plaintiff was at .the work site, defendant stopped and abandoned the
project in or about July 2010, and resumed work in or about 1st January 2014.
And that the consequence of the abandonment of work by defendant was that
materials plaintiff had purchased for the construction of the bungalow were
stolen.<o:p></o:p>With
regard to the alleged stolen materials the plaintiff in paragraphs 7 and 8 of
their amended statement of claim avers as follows;<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">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In a final account
document served on the plaintiff by the consultants on 3rd August, 2016, the
consultant valued the "cost of replacement of sanitary appliances either
stolen or removed after installations" at GHS 136,975.00<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">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Defendant
acknowledged the final account and paid CHS 81'629.23 out of the CHS 136,000.00
to plaintiff per cheque dated 31-05-2016, leaving a balance of CHS 51,080.00
unpaid.<o:p></o:p>Plaintiff
seeks to recover the above stated balance via this instant application by
claiming that defendant in paragraphs 6 and 7 of their amended statement of
defence, filed on the 29th day of March 2019, has admitted the averments in
paragraph 7 and 8 of plaintiff’s statement of claim.<o:p></o:p>The
alleged admissions by the Defendant in their amended statement of defence read
as follows; <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">7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The defendant
admits paragraph 7. In response Defendant says the final account which was duly
signed by the plaintiff's manager was for the contract for completion and
rehabilitation of CEPS properties at Aflao Border.<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">8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Paragraph 8 of Plaintiff's amended State</main>