Title
Since the tax office cannot be deemed to have the capacity to become a party in civil procedure, the lawsuit of this case filed against the tax office is unlawful.
Summary
Since the tax office cannot be deemed to have the capacity to become a party in civil procedure, the lawsuit of this case filed against the tax office is unlawful.
Related statutes
Article 51 of the Civil Procedure Act for Capacity, Litigation Capacity, etc. of Parties
Cases
2016 Ghana 53129 Demurrer
Plaintiff
And ○
Defendant
station tax secretary;
Conclusion of Pleadings
November 10, 2016
Imposition of Judgment
November 17, 2016
Text
1. The instant lawsuit shall be dismissed.
2. Litigation costs shall be borne by the plaintiff.
Purport of claim
It is as shown in the attached Form.
Reasons
ex officio, we examine the legality of the instant lawsuit.
Inasmuch as reverse tax secretary, which is only an agency of the State, cannot be deemed as having the capacity to become a party in a civil lawsuit (see Supreme Court Order 2010Ma861, Apr. 17, 2012). Thus, the instant lawsuit is an unlawful lawsuit filed against a person without the capacity to become a party.
Therefore, the instant lawsuit is dismissed, and it is so decided as per Disposition.