BORIS B. FARMS & VET. SUPPLIES V. BEACON HILL INDUSTRIES LTD

JUDGMENT

MENSAH-DATSA, JA.:

This is an interlocutory appeal by the Defendant/Appellant (hereafter referred to as Appellant) against the ruling of the High Court, (Commercial Division) Kumasi dated 13 May, 2024 in favour of the Plaintiff/Respondent (hereafter referred to as Respondent).

The said ruling refused an objection raised by Counsel for the Appellant regarding the admissibility of two documents titled “Loan Agreement Between Boris B’s Farms & Veterinary Supplies Ltd and Beacon Hill Industries Ltd” and “Transaction Payment Agreement” and admitting same as Exhibits A and B.

The grounds of appeal are as follows:

a.  The ruling of the High Court was against the weight of evidence.

b. The trial Judge erred when he held that the documents titled “Loan Agreement Between Boris B’s Farms & Veterinary Supplies Ltd and Beacon Hill Industries Ltd” and “Transaction Payment Agreement” are exempt from the requirement of stamping under the Stamp Duty Act 2005 (Act 689) and admitted same as Exhibit A…