REPUBLIC VRS. HAVILAH OIL LTD AND OTHERS (CRT/03/2023) [2025] GHAHC 6 (4 March 2025)

REPUBLIC VRS. HAVILAH OIL LTD AND OTHERS (CRT/03/2023) [2025] GHAHC 6 (4 March 2025)

A3 was a director of A1 at the time the tax debt accrued and is jointly and severally liable for the unpaid tax under section 58 of the Revenue Administration Act. The prosecution established a prima facie case, and the application for submission of no case to answer does not meet the legal criteria. A3 must open his defence.

Citation
[2025] GHAHC 6
Parties
Prosecutor: The Republic; Accused: Havilah Oil Ltd; Accused: Lilian Acheampong; Accused: Nicholas Freduah Kwarteng; Accused: Kwame Otchere Darko
Court
High Court
Jurisdiction
Ghana
Judgment Date
4 March 2025
Case Number
CRT/03/2023
Procedural Posture
Criminal / Ruling on Submission of No Case to Answer
Outcome
application for submission of no case to answer dismissed
Legal Topics
Failure to Pay Tax, Directors' Liability, Submission of No Case
Source Language
English
Tax Law Criminal Law Failure to Pay Tax Directors' Liability Submission of No Case

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Parties

The Republic

Prosecutor

Havilah Oil Ltd

Accused

Lilian Acheampong

Accused

Nicholas Freduah Kwarteng

Accused

Kwame Otchere Darko

Accused

Procedural Posture

Criminal / Ruling on Submission of No Case to Answer

Legal Issues

  1. 1 Whether a prima facie case has been established against A3 for failure to pay tax as a director of A1 under section 80 of the Revenue Administration Act, 2016 (Act 915)
  2. 2 Whether the application for submission of no case to answer meets the legal criteria

Ratio Decidendi

A3 was a director of A1 at the time the tax debt accrued and is jointly and severally liable for the unpaid tax under section 58 of the Revenue Administration Act. The prosecution established a prima facie case, and the application for submission of no case to answer does not meet the legal criteria. A3 must open his defence.

Court Disposition

application for submission of no case to answer dismissed

Orders

  • A3 to open his defence
  • Suit adjourned to April 7, 2025 for defence at 9:00am