ALPHA KAPPA ENTERPRISE vs. OBUASI MUNICIPAL ASSEMBLY [2018]DLHC3967

Date	2018-07-10
Suit No.	SUIT NO. OCC 97/2018
Citation No.	[2018]DLHC3967

DR. RICHMOND OSEI-HWERE JUSTICE OF THE HIGH COURT

[2018]DLHC3967
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													<main id="main" class="content" style="min-height: 60rem" >ALPHA KAPPA ENTERPRISE<o:p></o:p>vs.<o:p></o:p>OBUASI MUNICIPAL ASSEMBLY<o:p></o:p>&nbsp;[HIGH COURT
(COMMERCIAL DIVISION), KUMASI]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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SUIT&nbsp;NO. OCC 97/2018&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; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; DATE: 10TH JULY, 2018<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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DR.
RICHMOND OSEI-HWERE JUSTICE OF THE HIGH
COURT<o:p></o:p>

</div><p class="MsoNormal" align="center" style="margin-top:1.45pt;margin-right:0in;
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line-height:115%;mso-pagination:none;mso-layout-grid-align:none;text-autospace:
none"><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-top:1.45pt;margin-right:0in;
margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;text-align:center;
line-height:115%;mso-pagination:none;mso-layout-grid-align:none;text-autospace:
none;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0in;
mso-padding-alt:0in 0in 1.0pt 0in">RULING<o:p></o:p>

</div>Section
210 of the Local Government Act, 2016 (Act 936) provides:<o:p></o:p>“Notice
of suit to be served on District Assembly210. (1) A suit shall not be commenced
against a District Assembly until at least one month after a written notice of
intention to commence the suit has been served on the District Assembly by the
intending plaintiff or an agent of the plaintiff.<o:p></o:p>(2)
The notice shall state the cause of action, the names and place of abode of the
intending plaintiff and the relief which the plaintiff claims.”<o:p></o:p>Section
11 of the Revenue Administration Act, 2016 (Act 915) states:<o:p></o:p>“11.
Taxpayer Identification Number or Tax Clearance Certificate<o:p></o:p>(1)
A person shall show the Taxpayer Identification Number of that person in any
claim, declaration, notice, return, statement or other document used for the
purpose of a tax law.<o:p></o:p>(2)
Except where otherwise directed by the Commissioner-General in writing, an
institution specified in the First Schedule shall request for—<o:p></o:p>(a)
a Taxpayer Identification Number from a person who conducts official business
with that institution; or<o:p></o:p>(b)
a Tax Clearance Certificate from a person applying for the matters or engaged
in the transactions listed in column two of Part II of the First Schedule.”<o:p></o:p>Part
1 of the First Schedule of Act 915 also provides:<o:p></o:p>“The
Taxpayer Identification Number System<o:p></o:p>1.
The Taxpayer Identification Number System applies to the following—<o:p></o:p>&nbsp;(1) the Ghana Revenue Authority;<o:p></o:p>&nbsp;(2) the Controller and Accountant General’s Department;<o:p></o:p>&nbsp;(3) the Registrar General’s Department;<o:p></o:p>&nbsp;(4) the Registrar of Co-operatives;<o:p></o:p>&nbsp;(5) the Lands Commission;<o:p></o:p>&nbsp;(6) the Immigration Service<o:p></o:p>&nbsp;(7) the Passport Office;<o:p></o:p>&nbsp;(8) the Driver and Vehicle Licensing
Authority;<o:p></o:p>&nbsp;(9) the
Courts;<o:p></o:p>&nbsp;(10) Ministries, Departments and Agencies;<o:p></o:p>&nbsp;(11) Metropolitan, Municipal and District
Assemblies;<o:p></o:p>&nbsp;(12) Government, Sub-divisions of Government
and Public Institutions not listed above;<o:p></o:p>