EDWARD KOJO AHENKAN AND CONFISCATED ASSETS COMMITTEE (THE ATTORNEY GENERAL) [2000]DLCHRAJ5752

Date	2000-11-30
Suit No.	Our Ref: CHRAJ/152/93/529
Citation No.	[2000]DLCHRAJ5752

EMILE FRANCIS

[2000]DLCHRAJ5752
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													<main id="main" class="content" style="min-height: 60rem" ><span style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
color:#00B050">EDWARD KOJO AHENKAN<o:p></o:p>(COMPLAINANT)<o:p></o:p>AND<o:p></o:p><span style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
color:#00B050">CONFISCATED ASSETS COMMITTEE (THE ATTORNEY GENERAL)<o:p></o:p>(RESPONDENTS)<o:p></o:p>(CHRAJ)<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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Our
Ref: CHRAJ/152/93/529&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 30/11/2000<o:p></o:p>

</div>COMMISSIONER:<o:p></o:p>EMILE
FRANCIS SHORT COMMISSIONER<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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<p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center;
mso-pagination:none;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">DECISION<o:p></o:p>

</div>Sometime
in November 1993. The complainant, Mr. Edward Kojo Ahenkan, lodged with the
Commission through his Counsel this complaint against the Confiscated Assets
Committee (Respondent). The complainant seeks the restoration to him of his
houses House No.SCH 195. Chapel Hill and plot No. 475 Anaji both in Takoradi,
which were confiscated, to the state by the Western Region Office of the
Revenue Commissioners (ORC) at Takoradi in November 1986. The Respondent is
presently the caretaker of the properties.<o:p></o:p>He relies on the provisions of Section
35(2) of the Transitional Provisions of the 1992 Constitution.<o:p></o:p>The
complainant alleges that while he employed with Ghacem Ltd he financed the
purchase of the SCH 195 Chapel Hill house through a housing loan scheme from
his employers Ghacem Ltd. He acquired the Anaji property with a loan procured
from the First Ghana Building Society.<o:p></o:p>The
complainant further states that the reason assigned for the confiscation was
that the cost of the properties exceeded his income and he was therefore liable
to pay tax and penalty amounting to ¢4,995,870.37 within 21 days or forfeit the
two houses to the state.<o:p></o:p>The two buildings were confiscated to the
state when the complainant could not pay the amount within the 21 days.<o:p></o:p>The
complainant alleges that his problem with the ORC arose when he wrote for a
refund of expenses he had incurred in rehabilitating another confiscated house
belonging to one Dr. Ayeh Kumi in which he lived as a tenant from 1969 to 1983.<o:p></o:p>The
complaint was referred to the Chairman, Office of the Revenue Commissioners for
comments. The ORC forwarded to the Commission copies of the ORC report on the
complainant and earlier petitions the complainant had lodged against the
confiscation of his assets and the response to these petitions.<o:p></o:p>A
portion of the Report stated as follows:<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">"Pressed
on the sources Mr. Ahenkan admitted that contractors and other people who
purchased cement from GHACEM built about 90% of the house at Anaji for him. He
could not account for the rest of the money. The Commission is of the view that
apart from the fact that he had used his office at GHACEM for private profit
Ahenkan had to pay tax even if the help from contractors is looked upon as
gifts. We are also of the view that he benefited greatly from his influence on
the sale of cement and that it. Was the main source of the additional
income."<o:p></o:p>I
decided to institute a formal hearing to determine the merits of the complaint.
Section 35(2) of the Transitional Provision of the 1992 Constitution reads:-<o:p></o:p><p class="MsoNormal" style="margin-top:0in;margin-right:0in;margin-bottom:5.0pt;
margin-left:.5in;text-align:justify;mso-pagination:none;border:none;mso-padding-alt:
31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow:yes">