ZOOMLION GHANA LIMITED vs. THE AUDITOR

ZOOMLION GHANA LIMITED vs. THE AUDITOR – GENERAL [2020]DLCA8270

Date	2020-01-31
Suit No.	SUIT NO. MSFT/02/2019
Citation No.	[2020]DLCA8270

HER LADYSHIP JUSTICE GEORGINA MENSAH-DATSA

K. OSAFO-BUABENG WITH BENEDICTA ANTWI FOR THE APPELLANT

VINCENT ODIKRO NYAME WITH RICHARD AGBOTAME AND SEFAKOR AKPABLA FOR THE RESPONDENT

[2020]DLCA8270
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													<main id="main" class="content" style="min-height: 60rem" >ZOOMLION GHANA LIMITED<o:p></o:p>(APPELLANT)<o:p></o:p>vs.<o:p></o:p>THE AUDITOR – GENERAL<o:p></o:p>(RESPONDENT)<o:p></o:p>[COURT OF APPEAL
(CRIMINAL COURT 4),
ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0cm 0cm 1.0pt 0cm;margin-left:1.0cm;margin-right:19.55pt">

SUIT
NO. MSFT/02/2019&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:
31ST JANUARY, 2020<o:p></o:p>

</div>COUNSEL:<o:p></o:p>K. OSAFO-BUABENG WITH BENEDICTA ANTWI FOR THE APPELLANT<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0cm 0cm 1.0pt 0cm;margin-left:1.0cm;margin-right:19.55pt">

VINCENT
ODIKRO NYAME WITH RICHARD AGBOTAME AND SEFAKOR AKPABLA FOR THE 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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HER LADYSHIP JUSTICE GEORGINA MENSAH-DATSA, JUSTICE OF THE
COURT OF APPEAL (SITTING AS ADDITIONAL HIGH COURT JUDGE).<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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JUDGMENT<o:p></o:p>

</div>This is an appeal by the appellant against a
disallowance and surcharge made against it by the respondent contained in the
respondent's letter dated 29th October, 2018.<o:p></o:p>The grounds of appeal
are as follows:<o:p></o:p><p class="MsoListParagraph" style="margin-top:10.05pt;margin-right:19.55pt;
margin-bottom:0cm;margin-left:42.55pt;margin-bottom:.0001pt;text-indent:0cm;
line-height:115%;mso-list:l0 level1 lfo1;tab-stops:49.65pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The respondent erred in its finding that the appellant had been paid a
total amount of GH¢184,901,650.00 without due process and this has occasioned a
grave miscarriage of justice.<o:p></o:p><p class="MsoListParagraph" style="margin-top:0cm;margin-right:19.55pt;
margin-bottom:0cm;margin-left:42.55pt;margin-bottom:.0001pt;text-indent:0cm;
line-height:115%;mso-list:l0 level1 lfo1;tab-stops:49.65pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The respondent erred in its finding that the appellant had between the
year 2007-2017 been paid a total amount of GH¢184,901,650.00 devoid of due
process without affording or giving the appellant the opportunity to respond
thereto thereby breaching the audi alteram rule of natural justice and this has
occasioned a grave miscarriage of justice.<o:p></o:p><p class="MsoListParagraph" style="margin-top:0cm;margin-right:19.55pt;
margin-bottom:0cm;margin-left:42.55pt;margin-bottom:.0001pt;text-indent:0cm;
line-height:115%;mso-list:l0 level1 lfo1;tab-stops:49.65pt">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The respondent's findings against the appellant are not supported by the
facts and supporting evidence.<o:p></o:p>The
reliefs sought by the appellant are that:<o:p></o:p><p class="MsoListParagraph" style="margin-top:10.05pt;margin-right:19.55pt;
margin-bottom:0cm;margin-left:49.65pt;margin-bottom:.0001pt;text-indent:0cm;
line-height:115%;mso-list:l0 level2 lfo1;tab-stops:2.0cm">A.