[2019]DLSC6433June 12, 2019Supreme Court

BENJAMIN KOMLA KPODO, MP AND RICHARD QUASHIGAH, MP (PLAINTIFFS) vs. THE ATTORNEY-GENERAL

Plaintiffs, MPs and citizens of Ghana, challenged the exclusion of certain revenues, including petroleum and nontax revenues, from the calculation of the 5% allocation to the District Assemblies Common Fund (DACF) as mandated by Article 252(2) of the 1992 Constitution. They contended that the Finance Minister and Parliament, through various statutes, limited the DACF allocation base to tax revenue, excluding other revenues, thereby violating the constitutional provision.

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AKUFFO CJ:- Background By a Writ of Summons, issued 27th December, 2017, the Plaintiffs suing in their capacity as citizens of Ghana, for the interpretation and enforcement of the Constitution, pursuant to articles 2(1)(b) and 130(1)(a), claimed the following reliefs from this Court: “1. A declaration that upon a true and proper interpretation of article 252 clause 2 of the Constitution, neither Parliament nor the Minister responsible for Finance may allocate an amount that is less than five per cent (5%) of the total revenues of Ghana to the District Assemblies Common Fund; “2. A declaration that upon a true and proper interpretation of article 252 clause 2 of the Constitution, sections 3(2), 3(5) and 7 of the Earmarked Funds Capping and Realignment Act, 2017 (Act 947) and Section 126(2) of the Local Governance Act, 2016 (Act 916), to the extent that they purport to limit the proportion of revenue to be allocated to the District Assemblies Common Fund to tax revenue and not...