SEADRILL GHANA OPERATIONS LTD vs. THE COMMISSIONER GENERAL (GRA) [2022]DLHC11481

Date	2022-04-05
Suit No.	SUIT NO.CM/TAX/0101/2022
Citation No.	[2022]DLHC11481

HIS LORDSHIP JUSTICE JUSTIN KOFI DORGU

SEFAKOR KUENYEHIA WITH MERCY NANA AMA MENSAH AND PHILIP NYARKO FOR THE APPELLANT - PRESENT

MOHAMMED IBRAHIM WITH JOSEPH OWUSU AND EDUAFO-ABRAHAM REBECCA FOR THE RESPONDENT PRESENT

[2022]DLHC11481
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													<main id="main" class="content" style="min-height: 60rem" >SEADRILL GHANA OPERATIONS LTD<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>THE COMMISSIONER GENERAL (GRA)<o:p></o:p>(DEFENDANT)<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;">

<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
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padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm">SUIT
NO.CM/TAX/0101/2022&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:
5TH APRIL, 2022<o:p></o:p>

</div>COUNSEL:<o:p></o:p>SEFAKOR KUENYEHIA WITH MERCY NANA AMA MENSAH AND
PHILIP NYARKO FOR THE APPELLANT - 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;">

MOHAMMED IBRAHIM
WITH JOSEPH OWUSU AND EDUAFO-ABRAHAM REBECCA FOR THE RESPONDENT PRESENT<o:p></o:p>

</div>CORAM<o:p></o:p>HIS LORDSHIP JUSTICE JUSTIN KOFI DORGU<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;
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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;On
the 8th of November, 2021, the Appellant herein, Seadrill Ghana Operations Ltd
filed in this Court a Notice of Appeal against the Tax assessment by the
Respondent and its consequential objection decision dated the 8th of October,
2021. Upon service of the Notice of Appeal on Respondent, he also filed on the
23rd of November 2021 an application on notice praying the Court to strike out
and dismiss the Tax Appeal filed by the Applicant pursuant to the inherent<o:p></o:p>jurisdiction
of the Court on the basis that the said appeal was filed out of time and in
contravention of Section 44 of Revenue Administration Act, 2016 (Act 91-S) and Order
54 Rules 2(1) and (2) of the High Court (Civil Procedure) Rules, 2004 (C.1.47).
The Respondent accompanied the notice with a 17 paragraph Affidavit in support
to which he attached various exhibits. I will reproduce the pertinent
paragraphs which I think are paragraphs 7 through 12 of the Affidavit in
Support for their full effects.<o:p></o:p>"7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That
per the provisions of Section 44 of the Revenue Administration Act, 2016 (Act
915) and Order 54 rule 2 (1) &amp; 2 of the C.I 47, the Respondent was required
to file its tax appeal against Applicant objection decision in Court within
thirty (30)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; days after being
served with the objection decision unless the Respondent has applied for an extension
of time within three (3) months from the date of the one month and same granted
by the Court in accordance with Order 54 rule 2 (2) of the C.I 47.<o:p></o:p>8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That
per the evidence on record through various correspondences exchanged between
the Appellant and Respondent and Respondent's own admission, the final
objection decision was made on 1st December, 2020 (attached herein are copies
of the Objection Decision marked as 'Exhibit CG1')<o:p></o:p>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That
the Respondent was duly notified of the Objection Decision and this evidenced
by the acknowledgement in its letter dated 30th December, 2020 exhibited as
Exhibit J by the Respondent and re-exhibited as Exhibit CG2' herein<o:p></o:p>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That
the Applicant responded to Respondent's letter of 30th December, 2020 by a
letter dated 24th March, 2021 to the effect that the objection decision dated 1st
December, 2020 was made in accordance with the law and cannot be reviewed (a
copy of the letter dated 24th March 2021 and exhibited by the Respondent as
Exhibit 'Q' is re-exhibited herein as Exhibit CG3<o:p></o:p>11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That by
law therefore, the Respondent should have filed its tax appeal latest 30 days
from 30th December, 2020 as prescribed by law.<o:p></o:p>12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That
the Respondent having been notified of the Applicant's objection decision of 1st
December, 2020 pursuant to Section 43 of Act 915 as at 24th March, 2021, the
time limit within which the Respondent was required to file its tax appeal as
prescribed by Section 44 of Act 915 and Order 54 rule 2<o:p></o:p>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; of the
C.I 47 ought to be not later than 1st February, 2021 and not 8th November,
2021"<o:p></o:p>The
Appellant responded to this preliminary objection and filed 29 paragraphs
Affidavit in Opposition. It is the contention of the Appellant that it is not
true that the final Objection Decision was rendered on the 30th of December,
2020 since after that correspondence, they still continued to engage the
Respondent for a 2nd and 3rd objections and summarized their opposition in
paragraphs 24 through 27 as follows:<o:p></o:p>"24. That I am informed by the Respondent and I
believe same to be true that ultimately, the Respondent's alleged outstanding
tax liability was brought to a finality on 8th October, 2021 by the final
objection decision.<o:p></o:p>25.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That I
am informed by counsel and verily believe same to be true that the Respondent
is mandated by law to appeal the final objection decision within thirty days of
receipt of service of the final Objection Decision<o:p></o:p><sp</main>