[2018]DLHC3967 • July 10, 2018 • High Court
ALPHA KAPPA ENTERPRISE vs. OBUASI MUNICIPAL ASSEMBLY
The plaintiff, Alpha Kappa Enterprise, initiated a suit against the Obuasi Municipal Assembly for recovery of an outstanding debt amounting to GHC 67,599.29 with interest and legal costs. Prior to instituting the suit, the plaintiff issued a Final Demand Notice to the defendant demanding payment within 14 days, warning of legal action if payment was not made. The defendant contended that the plaintiff failed to comply with statutory requirements before commencing the suit, specifically the notice of intention to sue under section 210 of the Local Government Act, 2016 (Act 936), and the endorsement of a Taxpayer Identification Number (TIN) on the writ as required by the Revenue Administration Act, 2016 (Act 915).
read moreSection 210 of the Local Government Act, 2016 (Act 936) provides: “Notice of suit to be served on District Assembly210. (1) A suit shall not be commenced against a District Assembly until at least one month after a written notice of intention to commence the suit has been served on the District Assembly by the intending plaintiff or an agent of the plaintiff. (2) The notice shall state the cause of action, the names and place of abode of the intending plaintiff and the relief which the plaintiff claims.” Section 11 of the Revenue Administration Act, 2016 (Act 915) states: “11. Taxpayer Identification Number or Tax Clearance Certificate (1) A person shall show the Taxpayer Identification Number of that person in any claim, declaration, notice, return, statement or other document used for the purpose of a tax law. (2) Except where otherwise directed by the Commissioner-General in writing, an institution specified in the First Schedule shall request for— (a) a Taxpayer Iden...