JUDGMENT
The brief facts in this case are that, Complainant is the Ghana Revenue Authority, an institution charged with the responsibility of assessing, collecting and accounting for taxes and levies as provided under the Tax Laws of Ghana. The 1st Accused person, Venus Oil Company Limited is into transportation, distribution, storage and retailing of petroleum products. The 2nd Accused person; Mohammed Lamin is the Managing Director of the 1st Accused Company. According to the GRA, a review of the tax records on petroleum products lifted by the Venus Oil Company Limited established that the company has defaulted in the payment of its tax liabilities to the tune of GH¢10,694,051.86. That demand notices were sent to the company to notify it of its obligation under the Tax Laws to settle the indebtedness to the state but the Accused persons have so far failed to comply. Based on the facts, the Accused persons were charged with the following offence and arraigned before the c…