F. E. GHASSOUB (GHANA) LTD. V. COMMISSIONER OF INCOME TAX

MENSA BOISON J.: This is an application on behalf of the defendants to set aside a summary judgment obtained against them in default under Order 14, r. 1 of the Supreme [High] Court (Civil Procedure) Rules, 1954 (L.N. 140A). By a specially endorsed writ filed on 7 March 1969 the plaintiff claimed against the defendants a total of ¢77,763.38 being tax and penalty for the years 1965-66, 1966-67, 1967-68 and tax only for 1968-69. On 16 November 1970 the defendants successfully resisted a motion for summary judgment under Order 14, r. 1 of the Supreme [High] Court (Civil Procedure) Rules, 1954 (L.N. 140A), and were accordingly granted leave to defend the action. No defence was, however, filed by the defendants when on 18 February 1971 the plaintiff gave notice to discontinue the action “with liberty to bring a fresh action.”

A fresh action was in fact filed 18 February 1971 this time claiming by the specially endorsed writ the income tax and penalty for 1969-70 and 1970-71 and employees’ t…