JOHN DEPORRES AYIMBIRE vs. THE ATTORNEY-GENERAL AND GHANA REVENUE AUTHORITY [2015]DLSC3228

Date	2015-06-11
Suit No.	CIVIL APPEAL NO. J1/2/2013
Citation No.	[2015]DLSC3228

ATUGUBA JSC (PRESIDING)

ANSAH JSC

YEBOAH JSC

BONNIE JSC

GBADEGBE JSC

AKOTO-BAMFO (MRS) JSC

BENIN JSC

BAAZIT AZIZ BAMBA ESQ. FOR THE PLAINTIFF.

SYLVESTER WILLIAM (CHIEF STATE ATTORNEY) FOR THE DEFENDANT.

FREEMAN SARBAH ESQ. FOR THE 2ND DEFENDANT.

[2015]DLSC3228
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													<main id="main" class="content" style="min-height: 60rem" >JOHN DEPORRES AYIMBIRE<o:p></o:p>vs.<o:p></o:p>THE ATTORNEY-GENERAL AND GHANA
REVENUE AUTHORITY<o:p></o:p>&nbsp;[SUPREME COURT, ACCRA]<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">

CIVIL
APPEAL NO. J1/2/2013&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: 11TH
JUNE, 2015<o:p></o:p>

</div>COUNSEL:&nbsp;&nbsp; <o:p></o:p>BAAZIT AZIZ BAMBA ESQ. FOR THE PLAINTIFF.<o:p></o:p>&nbsp;SYLVESTER
WILLIAM (CHIEF STATE ATTORNEY) FOR THE DEFENDANT.<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">

FREEMAN SARBAH ESQ. FOR
THE 2ND DEFENDANT.&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; <o:p></o:p>

</div>CORAM: <o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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ATUGUBA
JSC (PRESIDING), ANSAH JSC, YEBOAH JSC, BONNIE JSC, GBADEGBE JSC, AKOTO-BAMFO
(MRS) JSC, AND BENIN JSC<o:p></o:p>

</div><o:p>&nbsp;</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:0in;margin-bottom:.0001pt;
text-align:center;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;
padding:0in;mso-padding-alt:0in 0in 1.0pt 0in">JUDGEMENT<o:p></o:p>

</div>ATUGUBA
JSC: <o:p></o:p>By his writ dated 30/10/2012 the plaintiff claims
as follows:<o:p></o:p>“1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
declaration that sections 17 and 30(5) read together with No. 10 in the
Schedule on consequential amendments and repeals] of the Ghana Revenue
Authority Act, 2009 (Act 791) contravene or are inconsistent with article
190(1)(a) of the Constitution, and therefore are null, void and of no effect to
the extent that the said sections of Act 791 purport to collapse the Customs,
Excise and Preventive Service (CEPS) into an integrated authority called the
Ghana Revenue Authority (GRA);<o:p></o:p><o:p>&nbsp;</o:p>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
declaration that sections 17(b), 30(3) and (5) of the Ghana Revenue Authority
Act, 2009 (Act 791) as applied to CEPS contravene or are inconsistent with 107
(a) read together with article 2(1) of the Constitution, and therefore are
null, void and of no effect to the extent that the Ghana Revenue Authority Act,
2009 (Act 791), particularly sections 17 (b), 30(3) and (5) thereof, is used as
the basis for allowing or permitting CEPS employees to unionize;<o:p></o:p><o:p>&nbsp;</o:p>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
declaration that section 30(3) of Act 791 contravenes or is inconsistent with
articles 8(2)(e), 83(j), 289 and/or 290(1)(f) of the Constitution, and
therefore same is null, void and of no effect to the extent that the said
section 30(3) of Act 791 purports to substitute&nbsp;
in an enactment (and this includes the 1992 Constitution) the
Commissioner-General of the Ghana Revenue Authority for the Commissioner of
CEPS;<o:p></o:p><o:p>&nbsp;</o:p>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Any
further or other consequential orders as this Honorable Court may deem fit for
the purpose of ensuring compliance with the above provisions of the 1992 Constitution.<o:p></o:p>&nbsp;&nbsp;<o:p></o:p>The issues for trial as per the plaintiff’s
memorandum of issues dated 3/1/2014 are as follows: <o:p></o:p>“1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Whether
or not upon a true and proper interpretation of Article 190(1) (a) of the
Constitution Parliament is entitled to integrate any of the Services specified
therein without recourse to an express and specific amendment pursuant to
article 289 of the said Article 190(1)(a) of the Constitution to so permit any
such integra</main>