HELVENT INVESTMENTS LTD vs. GOLD COAST FUND MANAGEMENT [2019]DLHC7548

Date	2019-02-08
Suit No.	SUIT NO. CM/RPC/0030/19
Citation No.	[2019]DLHC7548

HIS LORDSHIP JUSTICE JEROME NOBLE-NKRUMAH JUSTICE OF THE HIGH COURT

KWAME ASARE BEDIAKO FOR THE PLAINTIFF/ RESPONDENT

[2019]DLHC7548
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													<main id="main" class="content" style="min-height: 60rem" >HELVENT
INVESTMENTS LTD<o:p></o:p>vs.<o:p></o:p>GOLD COAST FUND MANAGEMENT<o:p></o:p>[HIGH COURT (COMMERRCIAL DIVISION), ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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SUIT
NO. CM/RPC/0030/19&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; &nbsp; &nbsp; &nbsp; &nbsp;DATE: 8TH FEBRUARY, 2019<o:p></o:p>

</div>COUNSEL:
<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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KWAME
ASARE BEDIAKO FOR THE PLAINTIFF/ RESPONDENT <o:p></o:p>

</div>CORAM: <o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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HIS
LORDSHIP JUSTICE JEROME NOBLE-NKRUMAH JUSTICE OF THE HIGH COURT<o:p></o:p>

</div><o:p>&nbsp;</o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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</div>The Plaintiff Respondent sued the Defendant
Applicant on the 1/11/18 for the recovery of the amount of GHC159, 152.00 plus
interest.<o:p></o:p>Upon the Plaintiff Respondent obtaining
a Judgment in Default of Appearance pursuant to Order 10 Rule 1 of CI 47
against the Defendant Applicant, the
present application lies seeking an order of court setting aside or striking
out the writ for want of Jurisdiction and for being in violation of section 11
and paragraphs 1[9] and 2[8] of Act 915.<o:p></o:p>The defendants argument has basically
been that the Plaintiff failed to show/ disclose its Tax Identification Number
[TIN] on the writ of summons and statement of claim in contravention of Section
11 and paragraphs 1[9] and 2[8] of part I of the first schedule of the Revenue Administration&nbsp; Act, 2016 [Act 915].<o:p></o:p>It is urged on this court that a party
shall not be permitted to conduct any business unless the party does quote his
TIN on the writ. This lacking on the face of the Plaintiff’s writ, it is the Defendant
Applicant’s case that the process is a nullity. Therefore a default judgement
cannot be founded on it.<o:p></o:p>&nbsp;Responding in opposition to this application,
it is urged on this court by the Plaintiff Respondent that judgement has
already been given in this Matter and the court is functus officio and that the
application is misconceived and does not reflect the intent and purpose of the
Act. That section 11[1] of the Act does not make it mandatory for a party to
endorse his TIN on the writ as the Act only says a person shall show. <o:p></o:p>&nbsp;Section 11 and 11[2] of the Revenue Administration
Act, 2016[Act 915] reads<o:p></o:p>11. Tax payer
Identification Number or Tax Clearance Certificate<o:p></o:p>[2] Except where
otherwise directed by the Commissioner-General in writing, an institution
specified in the first schedule shall request for-<o:p></o:p>[a] a Taxpayer
Identification Number from a person who conducts official business with that
institution; or<o:p></o:p>[b] A Tax Clearance
Certificate from a person applying for the matters of engaged in the
transactions listed in column two of Part II of the First schedule<o:p></o:p>Part 1 of the First Schedule of Act 915
also provides:<o:p></o:p>The Taxpayer Identification Number
System <o:p></o:p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The
Taxpayer Identification Number System applies to the following-<o:p></o:p>[1] The Ghana Revenue Authority<o:p></o:p>[2] The Controller and Accountant
General’s Department<o:p></o:p>[3] The Registrar general’s Department<o:p></o:p>