HIPPO LIMITED vs. THE COMMISSIONER GENERAL GHANA REVENUE AUTHORITY [2020]DLHC8911

Date	2020-05-22
Suit No.	SUIT NO. CM/MISC/0423/2020
Citation No.	[2020]DLHC8911

HER LADYSHIP JUSTICE JENNIFER A. DADZIE

RALPH POKU-ADUSEI ESQ. OF ZOE AKYEA & CO. ACCRA COUNSEL FOR APPLICANT

EDWARD METTLE-NUNOO ESQ. OF JUDINA CHAMBERS TEMA COUNSEL FOR RESPONDENT

[2020]DLHC8911
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													<main id="main" class="content" style="min-height: 60rem" >HIPPO LIMITED<o:p></o:p>vs.<o:p></o:p>THE COMMISSIONER GENERAL GHANA
REVENUE AUTHORITY<o:p></o:p><o:p>&nbsp;</o:p>[HIGH COURT,
(COMMERCIAL 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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</div>COUNSEL:<o:p></o:p>RALPH POKU-ADUSEI, ESQ., OF ZOE, AKYEA &amp; CO.,
ACCRA, COUNSEL FOR APPLICANT<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
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padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm">EDWARD
METTLE-NUNOO, ESQ., OF JUDINA CHAMBERS, TEMA, COUNSEL FOR RESPONDENT<o:p></o:p>

<p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:
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LADYSHIP, JUSTICE JENNIFER A. DADZIE<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><o:p>&nbsp;</o:p>It has been said that “… in this world, nothing is
certain except death and taxes”, and “… no taxpayer should be permitted to
escape the payment of his just share of the burden of contributing thereto …” as
“… [T]axes are the lifeblood of government …”. &nbsp;And so it was that the Applicant herein, a
limited liability company duly registered under the laws of the Republic of
Ghana engaged in the business of trading and other services was served with a
tax liability by the Respondent, the state entity mandated to assess and
collect taxes, interest and penalties on the taxes due with optimum efficiency and
to promote tax compliance. The Applicant, unhappy with the procedural conduct
of the assessment of the said tax liability, has dragged the Respondent before
this Court seeking to invoke the review jurisdiction of this Court under Order
55 of the High Court (Civil Procedure) Rules, 2004, (C.I 47) seeking the
following reliefs:<o:p></o:p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
i.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A declaration that the Respondent did not offer
the Applicant a hearing in the determination of the Applicant’s tax liabilities
and therefore the Respondent breached the rules of natural justice.<o:p></o:p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
ii.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A declaration that the unilateral decision
taken by the Respondent in respect of the Applicant’s tax liability is null and
void by virtue of the fact that the Applicant was denied a hearing.<o:p></o:p>&nbsp;&nbsp;
iii.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A declaration that the Respondent’s decision
to levy execution against the Applicant for the recovery of the tax liability
is unlawful and thus null and void.<o:p></o:p>&nbsp;&nbsp;
iv.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
An order directed at the Respondent to offer
the Applicant hearing for determination of the Applicant’s tax liability, if
any,<o:p></o:p><p class="MsoListParagraphCxSpLast" style="margin-bottom:0cm;margin-bottom:.0001pt;
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