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

July 25, 1972

HIGH COURT

GHANA

CORAM

  • MENSA BOISON J

Areas of Law

  • Tax Law
  • Civil Procedure

AI Generated Summary

In this High Court decision by Mensa Boison J., the Commissioner of Income Tax obtained default summary judgment against defendants for unpaid taxes and penalties after filing a fresh, specially endorsed writ that added liabilities for 1969–70 and 1970–71 and employees’ tax deductions from June 1966 to September 1970. The defendants sought to set aside the judgment, arguing that after discontinuing a prior suit the plaintiff could not bring a fresh action without leave, and that paragraph 64(2) of the Income Tax Decree, 1966 required production of an extract to prove the amount due. Interpreting Order 26, r. 1, the court held that discontinuance without leave was valid because no defence had been filed, permitting a subsequent action. The court further found paragraph 64(2) to be merely evidentiary, not mandatory, and that the specially endorsed writ contained sufficient particulars. Disputes over tax liability must be pursued via statutory objections and appeals. The application was refused with costs.

JUDGMENT