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REPUBLIC
V.
HIGH COURT FINANCIAL AND ECONOMIC DIVISION, ACCRA; EX PARTE: AFIA AFRICAN VILLAGE LIMITED & THE COMMISSIONER-GENERAL, GRA (INTERESTED PARTY)

(2022) JELR 114405 (SC)

Supreme Court 9 Mar 2022 Ghana
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- The Applicant sought an order of mandamus to compel the refund of tax withheld from compensation paid for compulsory acquisition of her hotel property, after the Ghana Revenue Authority withheld GH¢2,116,679.78 as capital gains tax from t

Case Details

Suit Number:J5/08/2022
Judges:PWAMANG JSC (PRESIDING), DORDZIE (MRS.) JSC, TORKORNOO (MRS.) JSC, HONYENUGA JSC, KULENDI JSC
Counsel:SIMON OKYERE ESQ. FOR THE APPLICANT. MAXWELL OWUSU BOADI ESQ. FOR THE INTERESTED PARTY.

RULING

HONYENUGA, JSC.

The instant application was filed by the Applicant to invoke the Supervisory Jurisdiction of the Supreme Court against the ruling of the High Court dated the 2nd day of November 2019. The said ruling is exhibited to the affidavit in support and marked as Exhibit A2. The ruling was delivered following the refusal of the Interested Party to refund the balance of the compensation due to the applicant.

The facts of this case as gleaned from the affidavit in support of the applicant’s application for mandamus is that her Afia Beach Hotel (which included a vast parcel of land was compulsorily acquired by an Executive Instrument No. 59 under the State Lands Act, 1962 (Act 125) dated 19th April 2016 and gazetted on the 29th April 2016 for the MARINE DRIVE INVESTMENT PROJECT. The parties agreed on a compensation to be paid to the applicant in the sum of Forty-Five Million, Two Hundred and Twenty-Two Thousand, Three Hundred and Ninety-Seven Ghana cedis (GH¢45,222,397.00). Th…

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