[2012]DLCHRAJ6017 Login to Read Full Case <span style="font-size: 18px !important;"><p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"; color:#00B050">SUMANMA GBAMPARA<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><i><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;">(COMPLAINANT)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">AND<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><b><span style="font-size:12.0pt;line-height:115%;font-family:"Book Antiqua","serif"; mso-fareast-font-family:"Book Antiqua";mso-bidi-font-family:"Book Antiqua"; color:#00B050">GHANA REVENUE AUTHORITY<o:p></o:p></span></b></p><p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><i><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;">(RESPONDENT)<o:p></o:p></span></i></p><p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">(CHRAJ)<o:p></o:p></span></b></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.0pt; mso-border-bottom-alt:solid windowtext .5pt;padding:31.0pt 31.0pt 1.0pt 31.0pt; mso-border-shadow:yes"> <p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-border-bottom-alt:solid windowtext .5pt;padding:0in; mso-padding-alt:31.0pt 31.0pt 1.0pt 31.0pt;mso-border-shadow:yes"><span style="font-size: 10pt; line-height: 115%; font-family: "Book Antiqua", serif;">CHRAJ/2010/HQ/02152/1275 18-4-2012<o:p></o:p></span></p> </div><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">COMMISSIONER:<o:p></o:p></span></b></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">JOSEPH WHITTAL DIRECTOR (LEGAL & INVESTIGATIONS) For: COMMISSIONER<o:p></o:p></span></p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.0pt; mso-border-bottom-alt:solid windowtext .5pt;padding:31.0pt 31.0pt 1.0pt 31.0pt; mso-border-shadow:yes"> <p class="MsoNormal" align="center" style="margin-bottom:5.0pt;text-align:center; mso-pagination:none;border:none;mso-border-bottom-alt:solid windowtext .5pt; padding:0in;mso-padding-alt:31.0pt 31.0pt 1.0pt 31.0pt;mso-border-shadow:yes"><b><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">DECISION<o:p></o:p></span></b></p> </div><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><b><u><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">INTRODUCTION<o:p></o:p></span></u></b></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;text-indent: .25pt;mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">In his petition to the Commission dated 6th August 2010, the Complainant, Mr. Sumanma Gbampara petitioned the Commission to investigate what he termed as "protracted and systematic injustices" meted out to him by the Respondent.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;text-indent: 3.0pt;mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">In the opening paragraph of the Complainant's complaint, the Complainant requested the Commission to use its good offices to investigate in sum three main issues:<o:p></o:p></span></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:"Book Antiqua","serif";mso-fareast-font-family:"Book Antiqua"; mso-bidi-font-family:"Book Antiqua"">The Respondent unfairly treated Complainant when it transferred him to Mataheko on a temporary transfer which has now become permanent. <o:p></o:p></span></li> <li class="MsoNormal" style="text-align: justify; border: none;"><span style="font-size:12.0pt;line-height:115%; font-family:"Book Antiqua","serif";mso-fareast-font-family:"Book Antiqua"; mso-bidi-font-family:"Book Antiqua"">That management of the Respondent should pay an amount of GH¢2,541.13 being outstanding transfers claims due him.<o:p></o:p></span></li> <li class="MsoNormal" style="text-align: justify; border: none;"><span style="font-size:12.0pt;line-height:115%; font-family:"Book Antiqua","serif";mso-fareast-font-family:"Book Antiqua"; mso-bidi-font-family:"Book Antiqua"">3.That the Respondent management should unequivocally promote him to the position of Chief Inspector of Taxes immediately without loss of seniority and benefits in order not to continue to further aggravate a worsening situation.<o:p></o:p></span></li> </ol><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><b><u><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">THE COMMISSION'S MANDATE<o:p></o:p></span></u></b></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">The Commission accepted the Complainant's complaint on 10th August 2010 for investigation. In accepting the complaint, the Commission was guided by the relevant laws creating the Commission, i.e. the 1992 Constitution, the Commission on Human Rights and Administrative Justice Act (1993) Act 456 and constitutional instrument number 67.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">The bottom line of all these legislation is to the effect that Administrative bodies and Administrative officials must act fairly and reasonably at all times in the performance of their duties. In line with these time tested principles any allegations such as the instant complaint bordering on unfairness and discrimination ought to be investigated by the Commission.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><b><u><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">THE COMPLAINANT'S CASE<o:p></o:p></span></u></b></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;text-indent: 1.4pt;mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">The Complainant alleged that he has consistently, persistently and continuously been unfairly treated by the management of the Respondent without any justification with regard to his promotion to the rank of a Chief Inspector of Taxes and also with regard to his transfer claims among others. The Complainant says he petitioned the Chairman of the Public Services Workers Union (PSWU) of the then Internal Revenue Service (now the Respondent) to no avail. He also petitioned the Respondent's Executive Secretary, but did not receive any favourable response, hence his petition to the Commission.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;text-indent: .2pt;mso-pagination:none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow:yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">The Complainant is a Principal Inspector of Taxes of the Respondent. According to him when one Mr. Samuel Wise Quarcoo, the Manager (though the Complainant disputes his position) in charge of the Weija Sub-office returned from protracted sick leave in 2009 he made him redundant and collected all the files the Complainant was working on. The said Manager also supported a Junior Officer to insult him, the Complainant. To add insult to injury, the said SubDistrict Manager fabricated a story about the Complainant to the Commissioner of the Respondent that he had quarreled with both staff and tax payers and had collected a bribe from a Tax payer.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom:5.0pt;text-align:justify;mso-pagination: none;border:none;mso-padding-alt:31.0pt 31.0pt 31.0pt 31.0pt;mso-border-shadow: yes"><span style="font-size: 12pt; line-height: 115%; font-family: "Book Antiqua", serif;">The Complainant further alleged that on 24th August 2009, the said Mr. Wise Quarcoo issued him with a query in which he claimed that the Complainant had collected a bribe of GH¢ 1,000.00 but failed to name the tax payer in his query. The Complainant says that he reported the matter to the District Manager at Mataheko since he considered the Weija District as a Sub-office, and that the Regional office consequently got involved to