ANTHONY DOKU vs. THE COMMISSIONER GENERAL, GHANA REVENUE SERVICE & 2 ORS [2020]DLHC10184

Date	2020-03-23
Suit No.	SUIT NO. INDL/79/2015
Citation No.	[2020]DLHC10184

HER LADYSHIP JUSTICE ANANDA J. AIKINS (MRS).

FAUSTINUS KOFI KORANTENG WITH PRUDENCE BATINGE FOR THE PLAINTIFF/JUDGMENT CREDITOR/RESPONDENT PRESENT

FREEMAN SARBAH WITH EUGENE DANSO COBBOLD FOR THE 1ST DEFENDANT/JUDGMENT DEBTOR/APPLICANT PRESENT

[2020]DLHC10184
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													<main id="main" class="content" style="min-height: 60rem" ><span lang="EN-GB" style="font-size:12.0pt;
line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-fareast-theme-font:minor-fareast;mso-bidi-font-family:&quot;Times New Roman&quot;;
color:#00B0F0;mso-fareast-language:EN-GB">ANTHONY DOKU<span lang="EN-GB" style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:&quot;Times New Roman&quot;;color:#00B0F0;mso-fareast-language:EN-GB;
mso-bidi-font-weight:bold"><o:p></o:p><span lang="EN-GB" style="font-size:10.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:EN-GB;mso-bidi-font-weight:
bold">(PLAINTIFF)<o:p></o:p><span lang="EN-GB" style="font-size:12.0pt;
line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-fareast-theme-font:minor-fareast;mso-bidi-font-family:&quot;Times New Roman&quot;;
color:#00B0F0;mso-fareast-language:EN-GB">vs.<o:p></o:p><span lang="EN-GB" style="font-size:12.0pt;
line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-fareast-theme-font:minor-fareast;mso-bidi-font-family:&quot;Times New Roman&quot;;
color:#00B0F0;mso-fareast-language:EN-GB">THE COMMISSIONER GENERAL, GHANA
REVENUE SERVICE &amp; 2 ORS<o:p></o:p><span lang="EN-GB" style="font-size:10.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:EN-GB;mso-bidi-font-weight:
bold">(DEFENDANTS)<o:p></o:p>[HIGH COURT,
ACCRA]<span lang="EN-GB" style="font-size:10.0pt;line-height:115%;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-fareast-theme-font:minor-fareast;mso-bidi-font-family:&quot;Times New Roman&quot;;
mso-fareast-language:EN-GB;mso-bidi-font-weight:bold"><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;line-height:115%;mso-pagination:none;mso-layout-grid-align:
none;text-autospace:none;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm"><span lang="EN-GB" style="font-size:10.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:EN-GB;mso-bidi-font-weight:
bold">SUIT NO. INDL/79/2015&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: 23RD
MARCH, 2020<o:p></o:p>

</div><span lang="EN-GB" style="font-size:12.0pt;line-height:115%;
font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;
mso-fareast-theme-font:minor-fareast;mso-bidi-font-family:&quot;Times New Roman&quot;;
mso-fareast-language:EN-GB">COUNSEL:<o:p></o:p><span lang="EN-GB" style="font-size:12.0pt;line-height:115%;font-family:
&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:
minor-fareast;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:EN-GB">FAUSTINUS
KOFI KORANTENG WITH PRUDENCE BATINGE FOR THE PLAINTIFF/JUDGMENT
CREDITOR/RESPONDENT 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;">

<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
justify;line-height:115%;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm"><span lang="EN-GB" style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:EN-GB">FREEMAN
SARBAH WITH EUGENE DANSO COBBOLD FOR THE 1ST DEFENDANT/JUDGMENT
DEBTOR/APPLICANT PRESENT<o:p></o:p>

</div><span lang="EN-GB" style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:&quot;Times New Roman&quot;;mso-fareast-language:EN-GB">CORAM:<o:p></o:p>HER LADYSHIP
JUSTICE ANANDA J. AIKINS (MRS).<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;line-height:115%;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;The Court has considered the
submissions of both learned counsel and has also perused the affidavits of both
parties including all their exhibits. The Court has also perused the judgment
delivered by my sister Laurenda Owusu J. and the Court has seen that the Court
made no mention of any specific rate of interest. Therefore the rate of
interest to be applied to the judgment debt is the BoG 91 day Treasury bill
rate as applicable at the date when the judgment was delivered. This is the intendment
of Rule 4(2) of the Court (Award of Interest and Post Judgment Interest) Rules
of 2005, CI 52. <o:p></o:p>The plaintiff in his revised entry of
judgment has applied a 30% rate of interest and he has not demonstrated the
basis for this rate of interest in his affidavit in opposition to the
application. <o:p></o:p>The Court therefore sets aside the
revised entry of judgment and orders the plaintiff to see the registrar of the
Court to get the correct rate of interest that was applicable at the date of judgment
so that a new revised entry of judgment will be prepared and served on the
defendant. In the light of this ruling the garnishee order nisi given on 17th
February, 2020 is also set aside. <o:p></o:p>(SGD)<o:p></o:p>JUSTICE
ANANDA J. AIKINS (MRS)<o:p></o:p>JUSTICE
OF THE HIGH COURT<o:p></o:p>&nbsp;&nbsp;&nbsp;