CHARLES R. LOMOTEY AND INTERNAL REVENUE SERVICE

INTRODUCTION The Complainant was an Assistant Tax Officer. While serving at Bolgatanga in 1978, he issued Tax Credit Certificate which was found to be irregular. He was accordingly dismissed. He seeks payment of salary arrears and compensation for wrongful dismissal. The issue is whether his dismissal was justified. COMPLAINANT'S CASE According to the Complainant, he was interdicted and placed on 2/3 salary in February, 1978 following the misconduct. A departmental inquiry was constituted. It was recommended that he should be made to serve a 3-year probationary period. He was however dismissed in August, 1979. In December, 1979 he was employed by the Ghana Co-operative Bank. While serving at the Wa Branch, his appointment was terminated on the grounds that a letter from the Commissioner of Income Tax had indicated that he was still a staff of the Central Revenue Department. He subsequently received a letter nullifying his dismissal and placing him on interdiction and directing t...