CHARLES R. LOMOTEY AND INTERNAL REVENUE SERVICE [2001]DLCHRAJ6031

Date	2001-06-19
Suit No.	Our Ref: CHRAJ/457/2000/329
Citation No.	[2001]DLCHRAJ6031

CHRIS A. OPOKU

[2001]DLCHRAJ6031
																																						<div class="restriction-wrapper">
														<div class="container-lg">
															<div class="row">
																<div class="col-md-12 restricted-content">
																	<div class="restricted-content-img-wrapper">
																		<div class="lock-icon bounce-7">
																			<img class=""
																				src="https://www.dennislawgh.com/dl-assets/dl-images/lock-content.png"
																				alt="Subscription based content">
																		</div>
																	</div>
																	 
																		<a href="https://www.dennislawgh.com/login"
																		class="btn btn-primary btn-lg"
																		style="font-family: 'open sans'; text-transform: capitalize; border-radius: 8px"> 
																		Login to Read Full Case </a>
																	 
																	
																</div>
															</div>
														</div>
													</div>
													<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">CHARLES R. LOMOTEY<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">INTERNAL REVENUE SERVICE<o:p></o:p>(RESPONDENT)<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

<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">(CHRAJ)<o:p></o:p>

Our Ref: CHRAJ/457/2000/329&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;DATE: 19/06/2001<o:p></o:p>

</div>commissioner:<o:p></o:p>CHRIS
A. OPOKU DEP. CHIEF LEGAL OFFICER FOR COMMISSIONER<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:31.0pt 31.0pt 1.0pt 31.0pt;mso-border-shadow:yes">

<p class="MsoNormal" align="center" style="text-align:center;mso-pagination:none;
border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0in;
mso-padding-alt:31.0pt 31.0pt 1.0pt 31.0pt;mso-border-shadow:yes">DECISION<o:p></o:p>

</div>INTRODUCTION<o:p></o:p>The Complainant was an Assistant Tax
Officer. While serving at Bolgatanga in 1978, he issued Tax Credit Certificate
which was found to be irregular. He was accordingly dismissed. He seeks payment
of salary arrears and compensation for wrongful dismissal.<o:p></o:p>The
issue is whether his dismissal was justified.<o:p></o:p><o:p>&nbsp;</o:p>COMPLAINANT'S CASE<o:p></o:p>According to the Complainant, he was
interdicted and placed on 2/3 salary in February, 1978 following the
misconduct. A departmental inquiry was constituted. It was recommended that he
should be made to serve a 3-year probationary period. He was however dismissed
in August, 1979.<o:p></o:p>In December, 1979 he was employed by the
Ghana Co-operative Bank. While serving at the Wa Branch, his appointment was
terminated on the grounds that a letter from the Commissioner of Income Tax had
indicated that he was still a staff of the Central Revenue Department. He
subsequently received a letter nullifying his dismissal and placing him on
interdiction and directing that another disciplinary Committee be constituted
to re-examine his case.<o:p></o:p>Reliefs
sought by him were as follows:<o:p></o:p><ol style="margin-top:0in" start="1" type="1">
 <li class="MsoNormal" style="text-align: justify; border: none;"><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;">Payment of remaining 1/3 salary for
 the period of interdiction, i.e. 1st February, 1978 - 31st May, 1986.<o:p></o:p></li>
 <li class="MsoNormal" style="text-align: justify; border: none;"><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;">Payment of full salary for the period
 he worked for the Ghana Cooperative Bank, i.e. 1st December, 1979 - 31st
 October, 1980. <o:p></o:p></li>
 <li class="MsoNormal" style="margin-bottom: 5pt; text-align: justify; border: none;"><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;">Payment of
 compensation for wrongful dismissal as had been done to his other
 colleagues as contained in the Attorney General's letter No. ILD/CHRAJ/95
 dated 28th December, 1999.<o:p></o:p></li>
</ol><o:p>&nbsp;</o:p>