Accra: Ghanaian businessman Henry Manly-Spain has rejected a GHS79.7 million judgment debt awarded to his company, Servistar Minwax (WA) Limited, saying he expected the company to receive less than GHS10 million.
According to Ghana Web, the Accra High Court (Commercial Division 3), presided over by Justice Doris Awuah Dabanka-Bekoe, on July 22, 2026, ordered the Ghana Revenue Authority (GRA) to pay GHS79,651,132 to Servistar Minwax as a refund for overpaid duties. However, Manly-Spain, a director and shareholder of the company, stated that the amount is far above the company's original claim. Speaking to Graphic Online, he explained that his firm initially claimed about GHS8.95 million, and even with accumulated interest, the amount should have been only slightly above GHS10 million.
Manly-Spain expressed that accepting the GHS79.7 million would be a 'betrayal of my conscience, my business and the nation'. He highlighted the struggles facing the government in providing essential services and felt uncomfortable accepting such a large amount. Consequently, he petitioned the Commissioner-General of the GRA to halt the payment and conduct an independent review to determine the amount genuinely owed to the company.
In his petition dated August 1, 2026, Manly-Spain wrote, 'I, Henry Manly-Spain, write officially as Director, Servistar Minwax (WA) Limited, and a shareholder, to reject an amount of GHS79,651,132 judgment debt payment granted to the company against the GRA.' He mentioned that he was initially unaware that the company's claim had risen to nearly GHS80 million, as he had largely entrusted the matter to his lawyer after providing the relevant documents. He only became aware of the substantial figure during court proceedings.
Manly-Spain described the original claims, which included more than GHS7 million relating to containers sold by the GRA and about GHS940,000 in overpaid duties. He attempted to raise the discrepancy before the judgment was delivered but was not allowed to address the court. The judge declined to allow him to raise the issue, indicating that her decision had already been written.
Citing the government's challenges in providing essential healthcare equipment, Manly-Spain emphasized the importance of ensuring the company does not benefit from an unjustified payment. He called on the GRA, the Economic and Organised Crime Office (EOCO), and other relevant investigative bodies to review the matter independently.
The court's judgment followed garnishee proceedings on July 20, 2026, concerning funds held by the GRA. Despite arguments from the Bank of Ghana and GRA counsel, the court ordered that GHS79,651,132 be taken from the GRA refund account and paid to Servistar Minwax. The ruling also directed the Bank of Ghana not to release the remaining GHS527,104,657 held in the GRA refund account.