REPUBLIC
V.
CHIEF ACCOUNTANT, DISTRICT TREASURY, KUMASI; EX PARTE BADU

(1971) JELR 63627 (HC)    
High Court  ·  15 Jun 1971 ·  Ghana
 · 
Other Citations
[1971] 2 GLR 285
CORAM
MENSA BOISON J.
Core Terms Beta
respondent
applicant
deed
penalty
section
solicitor
lands department
months
case
order
citizen
fact
impressed stamp
mandamus
order of mandamus
payment of the unpaid duty
chief accountant
time limit
above findings of facts
address of the applicant
attitude of this nature
chief accountant of the government treasury department
collection of duties
common ground
eastbourne corporation
economic productivity of the citizen
economic stagnation
ex parte nash
express provision
human element
instant case
mensa boison j.
months period
mortgage deed no.
mr. bremah andoh
order of mandamus lies
payment of any penalty
payment of the necessary stamp duty
pleasure of the assessment authority
prescribed form p. d.
public authority
public officials
result of default of the citizen
stamp act
stamp duty
statutory requirement
statutory requirements
true meaning of section
unchallenged affidavit of the applicant
unopposed affidavit of the applicant

MENSA BOISON J.: This is an application for a rule absolute for an order of mandamus directing the chief accountant of the Government Treasury Department to deliver a mortgage deed No. 2463/70 (hereafter to be referred to as the deed) executed on 13 July 1970 to the applicant.

The respondent is charged with the collection of duties under the Stamp Act, 1965 (Act 311). By section 15 (1) and (2) it is provided that:

“(1) Except where express provision is made to the contrary by this Act, any unstamped or insufficiently stamped instrument may be stamped with an impressed stamp at any time within two months after its execution, on payment of the unpaid duty. (2) No instrument shall be so stamped after the time limit mentioned in subsection (1) of this section, except upon payment of the unpaid duty in addition to a penalty of twelve cedis.”

It is common ground that on 22 July 1970 the applicant lodged with the District Treasury, Kumasi, the deed executed on 13 July 1970, for an assessment an…

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