[2018]DLHC9309July 10, 2018High Court

ALPHA KAPPA ENTERPRISE vs. OBUASI MUNICIPAL ASSEMBLY

Section 210 of the Local Government Act, 2016 (Act 936) provides: “Notice of suit to be served on District Assembly 210. (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 Id...