REPUBLIC V. COMMISSIONER OF INCOME TAX; EX PARTE MAATSCHAPPIJ DE FIJNHOUTHANDEL N.V. (FYNHOUT)

ARCHER J.A.

This is an appeal from the decision of the High Court, Accra, which refused to grant leave for the issue of an order of certiorari to quash an assessment made by the Commissioner of Income Tax.

The facts of the case are briefly as follows: The appellant is a foreign company registered in Holland and has its principal place of business at Amsterdam. The company buys timber from various countries outside Holland through its branch offices in these countries including Ghana where it maintains one of these branch offices. The branch office in Ghana buys locally produced timber of all kinds and ships the timber to Holland. The branch office in Ghana does not re-sell the timber in Ghana. The timber is re-sold abroad after the head-office in Amsterdam has concluded contracts of sale with purchasers throughout the world. The Ghana branch office does not accept orders from purchasers and does not take any decision to re-sell. In 1951 when the company commenced buying timber, it sough…