BERNARD MENSAH-QUARM vs. GHANA REVENUE AUTHORITY [2018]DLCA6173

Date	2018-11-01
Suit No.	CIVIL APPEAL NO. H1/110/2018
Citation No.	[2018]DLCA6173

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]DLCA6173
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													<main id="main" class="content" style="min-height: 60rem" >BERNARD MENSAH-QUARM<o:p></o:p>[PLFF/APPELLANT/RESP]<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY<o:p></o:p>[DEF/RESP/APPELLANT]<o:p></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;
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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; DATE: 1ST NOVEMBER, 2018<o:p></o:p>

MR.
MAXWELL OWUSU BUADI FOR RESPONDENT<o:p></o:p>

<p class="MsoNormal" align="center" style="text-align:center;line-height:115%;
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solid windowtext 1.5pt;padding:0in;mso-padding-alt:1.0pt 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>(i)&nbsp;&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>(ii)&nbsp;&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>(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest on relief (ii) above<o:p></o:p>(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General damages for wrongful termination
of the plaintiff’s half salary since in or around June 2005.<o:p></o:p>(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Further or in the alternative an order
compelling the defendant to pay to the plaintiff damages for wrongful arrest
and/or malicious prosecution.<o:p></o:p>(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs including costs incidental to this
suit and any other relief(s) the court may deem fit to give.<o:p></o:p>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Plaintiff’s Case<o:p></o:p>In
November 1989, the plaintiff was employed by the predecessor of the defendant,
the Customs Excise and Preventive Service (CEPS).&nbsp; In 1998, plaintiff rose to the rank of
Collecting Assistant grade I and his duty post was at the James Town
Office.&nbsp; In September the same year,
plaintiff was accused of aiding and abetting the smuggling of six (6)
containers of frozen chicken from the Tema Port and was asked to report to the
Bureau of National Investigations (BNI).&nbsp;
In course of the investigations, the BNI detained him.&nbsp; He was later charged and arraigned before the
Regional Tribunal in Accra.<o:p></o:p>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the 1998 Conditions of
Service of Staff of CEPS, then in force, plaintiff’s employer interdicted him
and placed him on half salary pending the determination of the case against
him.&nbsp; However in 2003, the judge hearing
the case was transferred and since then to date, the hearing of the case has stalled.&nbsp; And pursuant to new Conditions of Service for
Staff of CEPS which came into force in 2003, the plaintiff’s employer, CEPS,
stopped the payment of the half salary although the interdiction was still in
force.<o:p></o:p>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In November 2005 and February 2010
respectively, the plaintiff petitioned the Judicial Service about his plight,
since according to him the Regional Tribunal has been abolished. On 5th
December 2011, the Judicial Service informed the plaintiff to request his
lawyer to “take appropriate steps to have the matter pending in court concluded
in one way or the other, in view of the fact that the docket cannot be traced”.<o:p></o:p>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; It is the case of the plaintiff that as
he has always contended, the defendant had no basis to cause his arrest and
prosecution, hence defendant’s lack of interest in the matter.&nbsp; It is plaintiff’s view that the defendant has
since abandoned the case against him, hence the reliefs as endorsed on the writ
of summons.<o:p></o:p>7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Defendant’s Case<o:p></o:p>The
defendant’s case was presented by a Human Resource Officer of the erstwhile
CEPS who is still an officer in the same department of the defendant.&nbsp; He stated that on account of having been
arraigned before the Regiona</main>