GH - TAYLOR & TAYLOR CO. LTD. v. GHANA REVENUE AUTHORITY

IRENE CHARITY LARBI J. A

(1) Order 14 Rule 1 of High Court (Civil Procedure) Rules 2004, C. I. 47 provides as follows: -

“Where in an action a Defendant has been served with a statement of claim and has filed appearance, the Plaintiff may on notice apply to the Court for judgment against the Defendant on the ground that the Defendant has no defence to a claim included in the writ, or to a particular part of such a claim, or that the Defendant has no defence to such a claim or part of a claim, except as to the amount of any damages claimed”.

The facts of the instant case are that the Plaintiff/Appellant(hereinafter referred to as the “Plaintiff”) by a writ and a statement of claim filed on 22nd July, 2014 claimed against the Defendant/Respondent (hereinafter referred to as the“Defendant”) these reliefs: -“1. Recovery of the sum of Gh₵6, 713, 240. 95 being part of the judgment debt payable by Bank of Ghana pursuant to a Garnishee Order absolute which amount the Defendant without prior leave of the Court and without justification ordered the Bank of Ghana to deduct and same paid to it.

2. Interest on the said sum of Gh₵6, 713, 240. 95 calculated at the current bank rate from 21st May, 2014 to date of finalpayment”. The Plaintiff had by any earlier writ issued against the Attorney General applied for and obtained summary judgment for part of a debt owed the Plaintiff by Ministry of Health(Ministry) for goods (reagents and machines) and services supplied to the Ministry.

On 24th March, 2014 the Court below issued a Garnishee order absolute directed at the Bank of Ghana to pay the judgment debt stated in the order to the Plaintiff from monies held by the Bank of Ghana on behalf of the Ministry in its account.

The Garnishee order absolute was duly served on the Bank of Ghana but before the judgment debt was paid to the Plaintiff, the Defendant by a letter dated 21st May, 2014 requested the Governor of the Bank of Ghana to deduct the sum of Gh₵6, 713, 240. 95 from the money to be paid to the Plaintiff pursuant to the Garnishee order absolute and have same paid to the Defendant.

In the Defendant’s said letter it was stated that the amount of Gh₵6, 713, 240. 95 to be deducted from the money due the Plaintiff was “tax and penalty” owed by the Plaintiff to the Defendant.

Thus at the request of the Defendant, the Bank deducted the sum of Gh₵6, 713, 240. 95 from the garnisheed amount and paid it to the Defendant.

The remainder was thereafter paid to t

IRENE CHARITY LARBI J. A

(1) Order 14 Rule 1 of High Court (Civil Procedure) Rules 2004, C. I. 47 provides as follows: -

The facts of the instant case are that the Plaintiff/Appellant(hereinafter referred to as the “Plaintiff”) by a writ and a statement of claim filed on 22nd July, 2014 claimed against the Defendant/Respondent (hereinafter referred to as the“Defendant”) these reliefs: -“1. Recovery of the sum of Gh₵6, 713, 240. 95 being part of the judgment debt payable by Bank of Ghana pursuant to a Garnishee Order absolute which amount the Defendant without prior leave of the Court and without justification ordered the Bank of Ghana to deduct and same paid to it.

On 24th March, 2014 the Court below issued a Garnishee order absolute directed at the Bank of Ghana to pay the judgment debt stated in the order to the Plaintiff from monies held by the Bank of Ghana on behalf of the Ministry in its account.

In the Defendant’s said letter it was stated that the amount of Gh₵6, 713, 240. 95 to be deducted from the money due the Plaintiff was “tax and penalty” owed by the Plaintiff to the Defendant.

Thus at the request of the Defendant, the Bank deducted the sum of Gh₵6, 713, 240. 95 from the garnisheed amount and paid it to the Defendant.

The remainder was thereafter paid to t

TAYLOR & TAYLOR CO. LTD. v. GHANA REVENUE AUTHORITY

Areas of Law

JUDGMENT