FOMBAH SIRLEAF (PLAINTIFF/RESPONDENT) vs. HERFA PROPERTIES LIMITED (DEFENDANT/APPLICANT) [2019]DLHC7199

FOMBAH SIRLEAF (PLAINTIFF/RESPONDENT) vs. HERFA PROPERTIES LIMITED (DEFENDANT/AP... [2019]DLHC7199

Date	2019-10-10
Suit No.	SUIT NO. CM/BDC/0786/2019
Citation No.	[2019]DLHC7199

HIS LORDSHIP GEORGE K. KOOMSON (J).

PATRICK SOGBORDJOR FOR PLAINTIFF/APPLICANT

MAAME BIRAGO YEBOAH FOR DEFENDANT/RESPONDENT

[2019]DLHC7199
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													<main id="main" class="content" style="min-height: 60rem" >FOMBAH SIRLEAF<o:p></o:p>(PLAINTIFF/RESPONDENT)<o:p></o:p>vs.<o:p></o:p>HERFA PROPERTIES LIMITED<o:p></o:p>(DEFENDANT/APPLICANT)<o:p></o:p><o:p>&nbsp;</o:p>[HIGH COURT (COMMERCIAL DIVISION),
ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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SUIT
NO. CM/BDC/0786/2019&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; DATE: 10TH OCTOBER, 2019<o:p></o:p>

</div>COUNSEL: <o:p></o:p>PATRICK SOGBORDJOR FOR
PLAINTIFF/APPLICANT <o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

MAAME
BIRAGO YEBOAH FOR DEFENDANT/RESPONDENT<o:p></o:p>

</div>CORAM:<o:p></o:p>HIS LORDSHIP GEORGE K.
KOOMSON (J).<o:p></o:p><div style="mso-element:para-border-div;border-top:solid windowtext 1.5pt;
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<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;
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mso-border-bottom-alt:solid windowtext 1.5pt;padding:0in;mso-padding-alt:1.0pt 0in 1.0pt 0in">RULING<o:p></o:p>

</div>The Plaintiff/Respondent issued a Writ
of summons and accompanying Statement of Claim filed on the 9th May
2019 for certain reliefs against the Defendant/ Applicant. The Defendant/
Applicant entered a Conditional Appearance on the on 27th of May,
2019 and then brought the instant application on the 10th of June,
2019 stating inter-alia that Plaintiff/Respondent’s Writ of Summons be struck
out for non-compliance with provisions of the Revenue Administration Act 2016 (
Act 915 ). Defendant contends that the Writ of Summons is void at law and also
that the lack of showing his Tax Identification Number oust the jurisdiction of
the High Court from hearing the Suit.<o:p></o:p>I deem it just and fit to give a brief
background to the law that necessitated this instant application by the
Defendant/Applicant to have the suit struck out for non-compliance with certain
provisions of the Revenue Administration Act, (Act 915) by the
Plaintiff/Respondent.<o:p></o:p>In 2016 Parliament passed the Revenue
Administrative Act, (Act 915), which came into force on 10th August,
2016. Section 10 of Act 915 required the Commissioner-General to maintain a
system of Taxpayer identification Number; and Tax clearance certificates, for
the purpose of identification of taxpayers and promoting tax compliance.
Section 11 of Act 915 requires that:<o:p></o:p>1.<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A
person shall show the Taxpayer Identification Number of that person in any
claim, declaration, notice, return, statement or other document used for the
purpose of a tax law.<o:p></o:p>2.<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except
where otherwise directed by the Commissioner-General in writing, an institution
specified in the First Schedule shall request for <o:p></o:p>a.<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
a
Taxpayer Identification Number from a person who conducts official business
with that institution<o:p></o:p>The First Schedule of the Act provides:<o:p></o:p>The
Taxpayer Identification Number System<o:p></o:p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Taxpayer Identification Number
System applies to the following:<o:p></o:p>