Category: Justice Kanneh

The records before us reveal that the Liberia Revenue Authority (LRA), acting in its statutory capacity under the Revenue Code of Liberia, Title 36 of the Liberian Code of Laws Revised, conducted a tax audit of respondent covering the fiscal years 2011–2015. Following the audit, the LRA assessed the respondent with a tax liability amounting to US$2,517,535.51, comprising of penalties and interest.

The respondent objected to the assessment, and an administrative review was conducted, resulting in the confirmation of the tax liability of US$2,517,535.51 found by the auditors. Dissatisfied, the respondent failed to settle the assessed amount, whereupon the

This motion to dismiss appeal emanates from the final ruling of the Commercial Court, in an action of damages for breach of contract between the present parties Mrs. Mamie Dabah Pelham by and thru her Attorney-in-Fact, Mr. E. Cosby Pelham, and the movant, Speedy Garage, by and thru its managing partner Mack, respondent herein.

The records certified to this Court show that on March 5, 2025, the Commercial Court delivered its final ruling, holding the respondent liable in both special and general damages for breach of the contract executed with the movant, whereupon, the respondent noted exceptions to this final