BERNARD MENSAH-QUARM vs. GHANA REVENUE AUTHORITY [2018]DLCA4500

Date	2018-11-01
Suit No.	CIVIL APPEAL NO: H1/110/2018
Citation No.	[2018]DLCA4500

P. K. GYAESAYOR JA (PRESIDING)

E. K. AYEBI JA

TANKO AMADU JA

MR. ALI GOMDA ABDUL-SAMAD FOR APPELLANT

MR. MAXWELL OWUSU BUADI FOR RESPONDENT

[2018]DLCA4500
																																						<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" >BERNARD
MENSAH-QUARM <o:p></o:p>(PLAINTIFF/APPELLANT/RESPONDENT)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY<o:p></o:p>&nbsp;(DEFENDANT/RESPONDENT/APPELLANT)<o:p></o:p><o:p>&nbsp;</o:p>[COURT OF APPEAL, 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:&nbsp; H1/110/2018&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &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: 1ST NOVEMBER, 2018<o:p></o:p>

</div>COUNSEL:<o:p></o:p>MR. ALI GOMDA ABDUL-SAMAD
FOR APPELLANT<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">

MR.
MAXWELL OWUSU BUADI FOR RESPONDENT<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;
padding:0in 0in 1.0pt 0in">

P.
K. GYAESAYOR JA (PRESIDING), E. K. AYEBI JA, TANKO AMADU JA<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;
padding:0in 0in 1.0pt 0in">

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

</div>AYEBI,
JA<o:p></o:p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This
is an appeal and cross-appeal against the judgment and a ruling of the Human
Right, Divorce, Labour and Financial Division of a High Court, Accra.&nbsp; The judgment was delivered on 28th
April 2017 while the ruling was delivered on 5th July 2017.<o:p></o:p>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Reliefs
sought by plaintiff at the Trial Court<o:p></o:p>By his amended writ
of summons, the plaintiff/appellant/respondent (hereinafter referred to as
plaintiff), claimed against the defendant/respondent/appellant (hereinafter
referred to as defendant), the following reliefs:<o:p></o:p><p class="MsoListParagraphCxSpFirst" style="margin-top:0in;margin-right:0in;
margin-bottom:10.0pt;margin-left:99.0pt;mso-add-space:auto;text-align:justify;
text-indent:-27.0pt;line-height:115%;mso-list:l1 level1 lfo2">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
An order against the defendant to
restore the plaintiff to the employment of the defendant.<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
margin-bottom:10.0pt;margin-left:99.0pt;mso-add-space:auto;text-align:justify;
text-indent:-27.0pt;line-height:115%;mso-list:l1 level1 lfo2">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A further order requiring the
defendant to pay all the plaintiff’s entitlements including his full salary
from August 1998 to date.<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
margin-bottom:10.0pt;margin-left:99.0pt;mso-add-space:auto;text-align:justify;
text-indent:-27.0pt;line-height:115%;mso-list:l1 level1 lfo2">(iii)&nbsp;&nbsp;&nbsp;
Interest on relief (ii) above<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
margin-bottom:10.0pt;margin-left:99.0pt;mso-add-space:auto;text-align:justify;
text-indent:-27.0pt;line-height:115%;mso-list:l1 level1 lfo2">(iv)&nbsp;&nbsp;&nbsp;
General damages for wrongful
termination of the plaintiff’s half salary since in or around June 2005.<o:p></o:p><p class="MsoListParagraphCxSpMiddle" style="margin-top:0in;margin-right:0in;
margin-bottom:10.0pt;margin-left:99.0pt;mso-add-space:auto;text-align:justify;
text-indent:-27.0pt;line-height:115%;mso-list:l1 level1 lfo2">