ZOOMLION GHANA LIMITED vs. THE AUDITOR-GENERAL [2020]DLSC9926

Date	2020-12-03
Suit No.	REF NO. J6/01/2021
Citation No.	[2020]DLSC9926

DOTSE JSC (PRESIDING)

APPAU JSC

PWAMANG JSC

MARFUL-SAU JSC

OWUSU (MS) JSC

HONYENUGA JSC

AMADU JSC

O. K. OSAFO-BUABENG FOR THE APPELLANT/APPELLANT.

RICHARD AGBOTAME FOR THE RESPONDENT/RESPONDENT

[2020]DLSC9926
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													<main id="main" class="content" style="min-height: 60rem" >&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;ZOOMLION
GHANA LIMITED<o:p></o:p>(APPELLANT/APPELLANT)<o:p></o:p>vs.<o:p></o:p>THE AUDITOR-GENERAL<o:p></o:p>(DEFENDANT/RESPONDENT)<o:p></o:p>[SUPREME COURT, ACCRA]<o:p></o:p>REF NO. J6/01/2021&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DATE: 3RD DECEMBER,
2020<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0in 0in 1pt;">

<o:p>&nbsp;</o:p>

</div>COUNSEL:<o:p></o:p>&nbsp;&nbsp;&nbsp; O. K. OSAFO-BUABENG FOR THE
APPELLANT/APPELLANT.<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0in 0in 1pt;">

RICHARD AGBOTAME FOR THE RESPONDENT/RESPONDENT<o:p></o:p>

</div>CORAM:<o:p></o:p>DOTSE, JSC (PRESIDING),
APPAU, JSC, PWAMANG, JSC, MARFUL-SAU, JSC, OWUSU (MS), JSC, HONYENUGA, JSC,
AMADU, JSC<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0in 0in 1pt;">

</div>JUDGMENT<o:p></o:p><div style="border-top: none; border-right: none; border-left: none; border-image: initial; border-bottom-width: 1.5pt; border-bottom-color: windowtext; padding: 0in 0in 1pt;">

</div><o:p>&nbsp;</o:p>AMADU JSC:-<o:p></o:p>INTRODUCTION<o:p></o:p>(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
By reference from
the Court of Appeal dated 29th October 2020, the jurisdiction of
this court was invoked in accordance with article 130(2) of the Constitution,
for the determination of the question “whether or not in the exercise of his
functions under article 187(7)(b)(i) of the Constitution the Auditor General
can make a surcharge&nbsp; against a person
other than a public officer”.<o:p></o:p>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
It is provided for
under articles 130(1)(a) and (b) and 130(2) of the 1992 Constitution as
follows:-<o:p></o:p>“130(1) subject to
the jurisdiction of the High Court in the enforcement of the Fundamental Human
Rights and Freedoms as provided in article 33 of this Constitution, the Supreme
Court shall have exclusive jurisdiction in:<o:p></o:p>(a)<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
all matters
relating to the enforcement or interpretation of<o:p></o:p>this constitution
and<o:p></o:p>(b)<span style="font-style: normal; font-variant-numeric: normal; font-variant-east-asian: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
all matters
arising as to whether an enactment was made in<o:p></o:p>excess of the
powers conferred on Parliament or any other authority or person by law or under
this Constitution”.<o:p></o:p><o:p>&nbsp;</o:p>Article 130(2) of
the Constitution provides that:<o:p></o:p>&nbsp;“(2)&nbsp;&nbsp;
Where an issue that relates to a matter or question referred <o:p></o:p><</main>