F. E. GHASSOUB (GHANA) LTD.
V.
COMMISSIONER OF INCOME TAX

(1972) JELR 65397 (HC)    
High Court  ·  25 Jun 1972 ·  Ghana
 · 
Other Citations
[1972] 2 GLR 395
CORAM
MENSA BOISON J.
Core Terms Beta
paragraph
action
defendants
writ
plaintiff
tax
commissioner
defence
court
opinion
penalty
fresh action
summary judgment
law
behalf of the defendants
civil procedure
court of competent jurisdiction
former action
provisions of this decree
respectful view
statement of the law
amount of tax
court action
court raise
effect of the provisions of the income tax ordinance
employees’ tax deductions
facts of the discontinuance
full costs of suit
hand of the commissioner
high court
income tax
income tax decree
inter alia
leave of the court
list of persons
mensa boison j.
necessary particulars
osei kofi
plaintiff’s right
present application
provisions of sub-paragraph
provisions of the present income tax decree
receipt of the defendant
second action
second ground of objection
such discontinuance
sufficient evidence of the amount
tax payer
total claim
way of demand

MENSA BOISON J.: This is an application on behalf of the defendants to set aside a summary judgment obtained against them in default under Order 14, r. 1 of the Supreme [High] Court (Civil Procedure) Rules, 1954 (L.N. 140A). By a specially endorsed writ filed on 7 March 1969 the plaintiff claimed against the defendants a total of ¢77,763.38 being tax and penalty for the years 1965-66, 1966-67, 1967-68 and tax only for 1968-69. On 16 November 1970 the defendants successfully resisted a motion for summary judgment under Order 14, r. 1 of the Supreme [High] Court (Civil Procedure) Rules, 1954 (L.N. 140A), and were accordingly granted leave to defend the action. No defence was, however, filed by the defendants when on 18 February 1971 the plaintiff gave notice to discontinue the action “with liberty to bring a fresh action.”

A fresh action was in fact filed 18 February 1971 this time claiming by the specially endorsed writ the income tax and penalty for 1969-70 and 1970-71 and employees’ t…

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