PAUL MENSAH ZIORKLYI & 90 ORS vs. GHANA REVENUE AUTHOURITY [2016]DLHC11920

Date	2016-10-21
Suit No.	SUIT NO. FAL/427/2011
Citation No.	[2016]DLHC11920

HER LADYSHIP JUSTICE PATIENCE-MILLS TETTEH

J.A. AYITEY FOR PLAINTIFFS

JOYCE RITA ADDAE-KUMI FOR DEFENDANT

[2016]DLHC11920
																																						<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" ><div class="WordSection1">

PAUL MENSAH ZIORKLYI &amp; 90 ORS <o:p></o:p>

(PLAINTIFFS)<o:p></o:p>

vs.<o:p></o:p>

<a name="_heading=h.gjdgxs"></a>GHANA REVENUE AUTHOURITY <o:p></o:p>

(DEFENDANT)<o:p></o:p>

[HIGH COURT, ACCRA]<o:p></o:p>

SUIT NO. FAL/427/2011&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: 21ST&nbsp;OCTOBER &nbsp;&nbsp;2016<o:p></o:p>

</div>

COUNSEL&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; <o:p></o:p>

J.A.
AYITEY FOR PLAINTIFFS <o:p></o:p>

</div>

CORAM<o:p></o:p>

HER LADYSHIP JUSTICE PATIENCE-MILLS
TETTEH<o:p></o:p>

JUDGMENT<o:p></o:p>

</div>

With
the promulgation of Act 791 of 2003 under which GRA took over
from CEPS, IRS and VAT, 91 workers of CEPS due for retirement just at the
verge of the merger and who were absorbed
by GRA were denied their retirement benefit packages also known as Special
Welfare Package, consequently they sued
the GRA on the 23/10/14 claiming
the following reliefs;<o:p></o:p>

<span lang="EN-US" style="font-size:12.0pt;
mso-bidi-font-size:16.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
letter-spacing:-.05pt;mso-font-width:99%">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; An
order for the payment of retirement benefits accrued to them per the attached
list of retired staff referred to as schedule 1 indicating each plaintiff’s
settlement<o:p></o:p>

<span lang="EN-US" style="font-size:12.0pt;
mso-bidi-font-size:16.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
letter-spacing:-.05pt;mso-font-width:99%">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  Interest on the assessed amount from the time
of returning of each retired staff till the date of judgment<o:p></o:p>

<span lang="EN-US" style="font-size:12.0pt;
mso-bidi-font-size:16.0pt;font-family:&quot;Book Antiqua&quot;,serif;mso-fareast-font-family:
&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;letter-spacing:-.05pt;
mso-font-width:99%">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
General damages<o:p></o:p>

<span lang="EN-US" style="font-size:12.0pt;mso-bidi-font-size:16.0pt;font-family:&quot;Book Antiqua&quot;,serif;
mso-fareast-font-family:&quot;Book Antiqua&quot;;mso-bidi-font-family:&quot;Book Antiqua&quot;;
letter-spacing:-.05pt;mso-font-width:99%">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost and any other
reliefs that the court will deem fit<o:p></o:p>

<h1 style="text-align:justify">CASE OF THE PLAINTIFFS<o:p></o:p></h1>

91
former employees of the Ghana Revenue Authourity (GRA) retired from GRA after
having attained the mandatory retiring age of 60. These
91 employees who are the plaintiffs herein retired at different times from the
Ghana </main>