RICHARD AMO-HENE vs. GHANA REVENUE AUTHORITY & 2 ORS

JUDGMENT MAJORITY DECISION AMEGATCHER JSC:- INTRODUCTION By his writ, the plaintiff seeks the following reliefs from this court: a) A declaration that Section 42(5) (b) of the Revenue Administration Act, 2016, Act 915(as amended) which requires a taxpayer to pay 30% of all outstanding taxes (in case of other taxes) before an objection to a tax decision can be entertained by the 1st Defendant is inconsistent with and in contravention of articles 2 (1), 17(1), 125(2)19(2)(c) 33(1) 33(5), 130(1), 132, 133(1), 140 of the 1992 Constitution which guarantee a person’s right of access to court participation in the administration of justice and the presumption of innocence until proven or pleaded guilty hence consequently null, void and unenforceable. b) A declaration that Order 54 rule 4(1) of the High Court (Civil Procedure) Rules, 2004 C.I. 47 which requires a taxpayer to pay 25% of the disputed tax contained in the notice of assessment before an appeal can be entertained by.....