RULING

ASIEDU, JSC;

[1]. My Lords, the Appellant/Applicant herein, the Commissioner General of the Ghana Revenue Authority (GRA), assessed the tax liability of the Respondent, Perseus Mining Ghana Limited, on the 6th January 2020, and issued a final tax audit report with a tax liability of $8,725,387.47.

[2]. The Respondent objected to the assessment and paid the statutory minimum tax required to be paid upon objection to an assessment in the sum of GH₵13, 385,180.41 which was the cedi equivalent of $2,501,902.88

[3]. After considering the objection filed by the Respondent herein, a final decision on the objection was issued by the Appellant/Applicant on the 15th March 2021 wherein the tax liability was revised to the sum of $7,509,110.29.

[4]. My Lords, dissatisfied with the objection decision, the Respondent filed an appeal with the High Court which, after hearing the said appeal, dismissed same on the 8th February 2022, and, entered judgment in favour of the Appellant/Applicant.

[5]. A further appeal was filed by the Respondent on the 25th February 2022 to the Court of Appeal which, on the 1st June 2023, upheld the appeal and set aside the judgment of the High Court and consequently, granted the reliefs sought by the Respondent herein.

[6]. My lords, dissatisfied with the outcome of the judgment of the Court of Appeal, the Appellant/Applicant filed a Notice of Appeal to this Court on the 29th August 2023 in suit No. J4/48/2024. My Lords, by a motion on notice filed on the 8th December 2023 and another one also filed on the 25th June 2024 in civil motion numbers J8/34/2024 and J8/112/2024 respectively, the Appellant seeks an order from this Court for the rectification of the record of appeal (ROA). The Respondent filed an affidavit in opposition to the application for an order for the rectification of the record on the 2nd day of February 2024 and on the 16th July 2024 respectively.

[7]. The Respondent relies on article 131(2) of the Constitution, 1992, and section 4(2) of the Courts Act, 1993, (Act 459) (as amended) to object to the application for an order for the rectification of the record of appeal and the substantive appeal itself; on the grounds that this Court’s jurisdiction to entertain the appeal has not been properly invoked and for that matter, the application before this court is as incompetent as the Notice of Appeal filed by the Appellant/Applicant. In particular, the Respondent deposed in parag