CHAPEL HILL SCHOOL LTD.
V.
THE ATTORNEY-GENERAL ACCRA & ANOR.

(2007) JELR 69776 (CA)    
Court of Appeal  ·  H1/204/2006 ·  4 May 2007 ·  Ghana
CORAM
QUAYE J. A, DOTSE J. A, SAMPONG J. A.
Core Terms Beta
institution
appeal
private school
public school
appellant school
chapel hill school ltd.
educational institution of a public character
income tax decree
public expense
assessment of tax
bed-room
board of directors
chapel hill preparatory school
chapel hill school limited
charitable institution
composition of the governors of the school
dotse j. a
exempt organisation
facts of this case
following income
funding scholarships
governors
governors of holloway college
grounds of appeal
high court
internal revenue
internal revenue service
judgement of sekondi high court
learned trial judge
local authorities
main issue
matter of an appeal
matter of the internal revenue act
own instrument of establishment
private individuals
public authority
public schools
quaye j. a
reason of section
religious organizations
royal holloway college
sampong j. a.
second ground of appeal
tuition fees
united kingdom
various districts
young women

QUAYE J. A, DOTSE J. A, SAMPONG J. A.

In the matter of the Internal Revenue Act 2000 (Act 592).

And

In the matter of an appeal against assessment of tax by the commissioner Internal Revenue.

Chapel Hill School Ltd. ---- Appellant

And

Attorney-General ---- 1st Respondent

Commissioner of Internal Revenue ---- 2nd Respondent

This is an appeal from the judgement of Sekondi High Court delivered on 1st February 2006. The facts of this case appear to be simple and they may be summarized before addressing the issues raised in the appeal. The appellant in this case is an institution known as Chapel Hill School Ltd. which was initially called Chapel Hill Preparatory School based in Takoradi and it was established about forty seven years ago. It was ran by a Board of Directors according to its instrument of incorporation and it was a company limited by guarantee in comformity with the requirements of the Companies Code 1963 (Act 179).

In the year 2001, the company transformed itself into a company limite…

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