FAITHY VENTURES vs. GHANA REVENUE AUTHORITY AND 4 OTHERS [2023]DLHC15116

Date	2023-04-27
Suit No.	SUIT NO CM/EXI/0599/2022
Citation No.	[2023]DLHC15116

HIS LORDSHIP FRANCIS OBIRI ‘J’.

EDWARD NANA ASARE FOR THE PLAINTIFF/RESPONDENT

ROSENBERG OWUSU ADOKOH FOR THE 4TH AND 5TH DEFENDANTS/APPLICANTS

KENNETH AGYIR FOR DOMINIC BRENYA OTCHERE FOR THE 3RD DEFENDANT COUNSEL FOR THE 1ST & 2ND DEFENDANTS – ABSENT

[2023]DLHC15116
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													<main id="main" class="content" style="min-height: 60rem" >FAITHY VENTURES<o:p></o:p>(PLAINTIFF/RESPONDENT)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE
AUTHORITY AND 4
OTHERS<o:p></o:p>(DEFENDANTS/APPLICANT)<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: 0in 0in 1pt;">

<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;
text-align:center;line-height:150%;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">SUIT NO CM/EXI/0599/2022&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;&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: 27TH &nbsp;APRIL, 2023<o:p></o:p>

</div>COUNSEL:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>EDWARD NANA
ASARE FOR THE PLAINTIFF/RESPONDENT <o:p></o:p>ROSENBERG OWUSU ADOKOH FOR THE 4TH AND
5TH DEFENDANTS/APPLICANTS <o:p></o:p>KENNETH AGYIR FOR DOMINIC BRENYA OTCHERE FOR THE 3RD
DEFENDANT <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: 0in 0in 1pt;">

COUNSEL FOR THE 1ST &amp; 2ND
DEFENDANTS – ABSENT<o:p></o:p>

</div>CORAM:<o:p></o:p>HIS LORDSHIP
FRANCIS OBIRI ‘J’.<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 0in;">

<p class="MsoNoSpacing" align="center" style="text-align:center;line-height:150%;
border:none;mso-border-top-alt:solid windowtext 1.5pt;mso-border-bottom-alt:
solid windowtext 1.5pt;padding:0in;mso-padding-alt:1.0pt 0in 1.0pt 0in">RULING<o:p></o:p>

</div>I have listened to the
arguments for and against the application filed by the 4th and 5th
Defendants/Applicants (hereinafter called the Applicants) on 31st
March, 2023.<o:p></o:p>I have gone through all the
documents filed in this application, and the pleadings.&nbsp; In this case, the writ was issued on 12th
July, 2022.&nbsp; The Applicants filed
conditional appearance on 19th July, 2022 under Order 9 rule 7 of
C.I. 47.&nbsp; And under Order 9 rule 8 of
C.I.47, the Applicants ought to have filed whatever application they wanted to
file within 14 days which they failed to do.<o:p></o:p>The Applicants filed their
statement of defence and counterclaim on 21st July. 2022.&nbsp; In their counterclaim, they claimed ownership
of the 10 containers of 20ft each of Lele rice as relief ‘a’ among other
reliefs.&nbsp; They also pleaded in paragraph
23 of their statement of defence and counterclaim, that one Issa Seidu had
registered Faithy Ventures in his name.&nbsp; They
however, contended that the name Faithy Ventures belongs to the 4th
Defendant who is one of the Applicants herein.<o:p></o:p>It is trite law that if one
fraudulently or deceitfully changes another person’s company name into his
name, it raises an issue of criminality which bothers on personation,
fraudulent conduct and deceit of public officers under sections 134, 131 and 251
of Act 29 which carries with it a term of imprisonment. And even under section
131 of Act 29, the person upon conviction can be imprisoned up to 25 years
under section 296 (5) of Act 30.<o:p></o:p>The 1st Defendant
in its defence filed on 14th October, 2022 stated in paragraph 14
that the name of the shipper, the vessel and the country of origin were
changed.&nbsp; As to who changed these
particulars are not known to the court as of now.&nbsp; And this raises serious issue which borders
on criminality. The 1st defendant again pleaded issue of wrong doing
on the part of the 4th Defendant/Applicant in paragraph 9 of its
statement of defence.<o:p></o:p>The Plaintiff had also
pleaded in its paragraph 12 of the statement claim alleged fraud against the
Applicants and has particularised same.&nbsp; This
was denied by the Applicants in their statement of defence.&nbsp; The Applicants also alleged illegality
against the Plaintiff in their statement of defence and counterclaim filed on
21st July 2022. The plaintiff also denied this in its reply and
defence to counterclaim filed on 19th April, 2023.<o:p></o:p>