SIMON NELSON KWASI TETTE vs. GHANA REVENUE AUTHORITY [2018]DLHC5374

Date	2018-06-05
Suit No.	SUIT NO.BC/46/2012
Citation No.	[2018]DLHC5374

JUSTICE KWEKU T. ACKAAH- BOAFO

MR. JEAN MAURELLET FOR THE PLAINTIFF

MRS. JOYCE AMPAH FOR THE DEFENDANT

[2018]DLHC5374
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													<main id="main" class="content" style="min-height: 60rem" >SIMON NELSON KWASI TETTE <o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY <o:p></o:p>(DEFENDANT)<o:p></o:p>[HIGH COURT (GENERAL JURISDICTION DIVISION), ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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SUIT NO.BC/46/2012&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &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: 5TH
JUNE, 2018<o:p></o:p>

</div>COUNSEL:<o:p></o:p>MR. JEAN MAURELLET FOR THE
PLAINTIFF <o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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MRS.
JOYCE AMPAH FOR THE DEFENDANT<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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JUSTICE
KWEKU T. ACKAAH- BOAFO<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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JUDGMENT<o:p></o:p>

</div><span lang="EN-CA" style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
mso-ansi-language:EN-CA;mso-fareast-language:EN-CA">i.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Introduction<span lang="EN-CA" style="font-size:
12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;mso-fareast-font-family:
&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-ansi-language:
EN-CA;mso-fareast-language:EN-CA">:<o:p></o:p><span lang="EN-CA" style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
mso-ansi-language:EN-CA;mso-fareast-language:EN-CA">[1]<span lang="EN-CA" style="font-size:12.0pt;line-height:115%;font-family:&quot;Book Antiqua&quot;,&quot;serif&quot;;
mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;
mso-ansi-language:EN-CA;mso-fareast-language:EN-CA">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The facts of this action traces its roots from a decision
made by a state agency during the government of the Provisional National
Defence Council (PNDC) era and thus older than the Supreme Law of the Republic;
the 1992 Constitution. Indeed, a constitutionally mandated body under the 1992
Constitution, being the Commission for Human Rights and Administrative Justice
(CHRAJ) has had its say on the matter but to the Plaintiff justice has not been
manifestly done. Since 1986 when his employment with the erstwhile Internal
Revenue Service (IRS) (for which he started working in 1960) was terminated, he
has not relented in pursuing justice through the executive arm of government for
what he perceives to be a wrong done to him.<o:p></o:p><p style="margin: 0in 0in 0.0001pt; line-height: 115%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">ii.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Background Facts <o:p></o:p><p style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 115%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">[2]&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On
August 2, 1960, Mr. Simon Nelson Kwasi Tette began employment with the Internal
Revenue Service (IRS). After working for many years and holding different
positions he was dismissed by the Management of IRS for “Gross Negligence of
Duty, Collusion with Tax Payers and disregard for laid down regulations”. The
dismissal was confirmed by the Board of Directors on October 1, 1986. The
record shows that the Plaintiff first petitioned the Board to review its
decision but this was without success. The Plaintiff then petitioned the
government of the PNDC at the Castle, Osu, and by a letter dated 21st September
1989, it was recommended that the Plaintiff be “reinstated with full benefits
but redeployed outside the Internal Revenue Service with effect from 1st
July, 1989”. According to the Defendant it paid all the benefits to the
Plaintiff as per the directive. <o:p></o:p><p style="margin: 0in 0in 0.0001pt; text-align: justify; line-height: 115%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial;</main>