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TELEDATA ICT LIMITED vs DE SIMONE LIMITED & ANOR.

2022

HIGH COURT

GHANA

CORAM

  • HER LADYSHIP AKUA SARPOMAA AMOAH J. (MRS.)

Areas of Law

  • Evidence Law
  • Civil Procedure
  • Tax Law

AI Generated Summary

Her Ladyship Akua Sarpomaa Amoah J. (Mrs.), sitting as a Justice of the High Court, considered an application by the Plaintiff to recall its witness, Emmanuel Rest Tettekpe, to tender stamped copies of documents previously admitted as Exhibits A–G. These documents had been admitted without objection and were the subject of extensive cross-examination by both defendants. The 2nd Defendant earlier sought exclusion of the unstamped exhibits under the Stamp Duty Act, 2005 (Act 689), but the Court held it was functus officio mid-trial to reverse that admission, while noting unstamped instruments are inadmissible per se and could be addressed at judgment. Applying Section 79 of the Evidence Act (NRCD 323) and Section 32 of Act 689, the Court reasoned that recall serves the interests of justice and causes no prejudice, especially where duty and penalty have now been paid. The Court therefore granted leave to recall Tettekpe to tender stamped documents and awarded costs of GH¢4,000 to the 2nd Defendant.

RULING