ALPHA KAPPA ENTERPRISE vs. OBUASI MUNICIPAL ASSEMBLY [2018]DLHC9309

Date	2018-07-10
Suit No.	SUIT NO. OCC 97/2018
Citation No.	[2018]DLHC9309

HIS LORDSHIP JUSTICE DR. RICHMOND OSEI-HWERE

[2018]DLHC9309
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													<main id="main" class="content" style="min-height: 60rem" >ALPHA
KAPPA ENTERPRISE<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>OBUASI
MUNICIPAL ASSEMBLY<o:p></o:p>(DEFENDANT)<o:p></o:p>[HIGH COURT, KUMASI]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0cm 0cm 1.0pt 0cm">

</div>CORAM:<o:p></o:p>HIS LORDSHIP
JUSTICE DR. RICHMOND OSEI-HWERE<o:p></o:p><div style="mso-element:para-border-div;border-top:solid windowtext 1.5pt;
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<p class="MsoNormal" align="center" style="margin-bottom:0cm;margin-bottom:.0001pt;
text-align:center;line-height:normal;border:none;mso-border-top-alt:solid windowtext 1.5pt;
mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm">RULING<o:p></o:p>

</div><o:p>&nbsp;</o:p>Section
210 of the Local Government Act, 2016 (Act 936) provides:<o:p></o:p>“Notice of suit to be served
on District Assembly<o:p></o:p>210. (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>(13) Persons required to withhold tax under
the Income Tax Act, 2015 (Act 896);<o:p></o:p>(14) Banks, Insurance Companies and other
Financial Institutions;<o:p></o:p>&nbsp;(15) Manufacturing companies; and<o:p></o:p>&nbsp;(16) Any other institution or person which the
Minister may by Regulations pres</main>