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CHAPEL HILL SCHOOL LTD. V. ATTORNEY GENERAL & ANOR.

(2010) JELR 68104 (SC)

Supreme Court  •  CIVIL MOTION NO. J7/10/2009  •  5 May 2010  •  Ghana

Coram
ATUGUBA J.S.C. (PRESIDING), AKUFFO (MS) J.S.C., DATE-BAH (DR) J.S.C., OWUSU (MS) J.S.C., BAFFOE-BONNIE J.S.C., GBADEGBE J.S.C., AKOTO- BAMFO (MRS J.S.C

Judgement

ATUGUBA, J.S.C:

This application for Review raises a short point but involves important questions.

The earlier decision of this court in this case has been reported, see In re Assessment of Income Tax by The Commissioner of Internal Revenue; Chapel Hill School v. Attorney-General and Internal Revenue Service (2009) SC GLR 432. The facts of the case are as stated in the headnote thereof as follows:

“The appellant in this case, Chapel Hill School, was originally established as the Takoradi Chapel Hill Preparatory School in December 1962 by fourteen people who subscribed its Instrument of Establishment and Governance as founders. The instrument of incorporation purported to establish it as a corporation sole. The appellant school was subsequently incorporated under the Companies Act, 1963 (Act 179), as a company limited by guarantee. However, in 2001, the appellant was incorporated as a company limited by shares under the said Companies Act, 1963 (Act 179)

The Internal Revenue Service (herea…

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