A businessman has rejected a GH¢79.7 million judgment debt awarded to his company by the Accra High Court, saying the amount is far in excess of what he is actually entitled to.
The High Court -Commercial Division 3- on July 22, 2026, awarded the amount to Servistar Minwax (WA) Limited, owned by Henry Manly-Spain, as a refund for overpayment of import duties to the Ghana Revenue Authority (GRA).
But Manly-Spain has told Graphic Online’s Nana Konadu Agyeman that his actual claim was just about GH¢8.95 million and with interest, should not exceed GH¢10 million.
According to him, documents he personally handed over to his lawyer showed claims of just over GH¢8.95 million, comprising more than GH¢7 million relating to containers sold by the GRA and about GH¢940,000 in overpaid duties.
“My conscience will not allow me to accept and enjoy such an amount that is far beyond the value of my original claim,” he said.
Speaking on why he rejected the money, Manly-Spain described accepting the GH¢79.65 million as a “betrayal of my conscience, my business and the nation.”
“I cannot fathom seeing myself taking such money when I have actually realised the struggles facing the government in providing the basic needs of Ghanaians,” he stated.
He has therefore petitioned the Commissioner-General of the GRA to disallow the payment. “I, Henry Manly-Spain, write officially as Director, Servistar Minwax (WA) Limited, and a shareholder, to reject an amount of GH¢79,651,132 judgment debt payment granted to the company against the GRA,” he wrote in a petition dated August 1, 2026.
Manly-Spain said although the GRA legitimately owes his company, the company cannot benefit from the state through an unjustified debt payment.
He has thus called for an independent investigation by the GRA, the Economic and Organised Crime Office and other investigative bodies to ensure that any money paid to the company “duly merits the company.”
According to him, he was initially unaware that his claim had ballooned to more than GH¢79 million because he had left the matter largely in the hands of his lawyer.
He said he first heard the GH¢79.7 million figure during court proceedings when he witnessed a disagreement between his lawyer and a Customs officer.
Manly-Spain said he attempted to raise his concerns before judgment was delivered but was stopped by the court. “I raised my hand up and then just to utter something, but the court said no one is talking here,” he said, adding that the judge indicated her decision had already been written.
He said taking the money would be a disservice to God and the nation, citing government’s difficulty in funding essential healthcare equipment such as dialysis machines and incubators.
Background
The ruling by the court, presided over by Doris Awuah Dabanka-Bekoe, arose from garnishee proceedings on July 20, in which the Bank of Ghana was asked to show cause why funds in the GRA’s operational and refund accounts should not be attached to satisfy the judgment debt.
The court eventually directed that GH¢79,651,132 be taken from the GRA’s refund account holding GH¢527,104,657 and paid to the plaintiff in satisfaction of the judgment debt.
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