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W B H O GHANA LIMITED v. EMMANUEL OWUSU

2016

HIGH COURT

GHANA

CORAM

  • ANGELINA MENSAH-HOMIAH (MRS.) JUSTICE OF THE HIGH COURT

Areas of Law

  • Contract Law
  • Commercial Law
  • Tax Law
  • Civil Procedure

AI Generated Summary

WBHO Ghana Limited sued a former employee who bought company equipment in a 2014 online auction but removed it without paying the VAT and 10% buyer’s premium required by the auction terms he accepted. After substituted service through the Daily Graphic and the defendant’s failure to appear, the High Court entered interlocutory judgment and later assessed damages on evidence from WBHO’s Senior Plant Administrator. The court found a binding contract and a clear breach. Applying Ghanaian Supreme Court authorities on damages and the restitutio in integrum principle, it awarded GH¢69,282.00 (comprised of the buyer’s premium and 17.5% VAT reflecting the VAT Act and NHIL), ordered that VAT be remitted to the Ghana Revenue Authority, granted nominal damages of GH¢10,000.00 and interest at the Bank of Ghana Dollar Lending Rate, and directed preservation of the equipment until full payment, with costs assessed at GH¢6,000.00.

JUDGMENT