EXPORT FINANCE COMPANY LTD. vs. GHANA REVENUE AUTHORITY AND ATTORNEY GENERAL [2022]DLSC11866

Date	2022-11-30
Suit No.	WRIT NO. J1/07/2021
Citation No.	[2022]DLSC11866

DOTSE JSC (PRESIDING)

AMEGATCHER JSC

OWUSU (MS.) JSC

LOVELACE JOHNSON (MS.) JSC

HONYENUGA JSC

PROF. MENSA-BONSU (MRS.) JSC

KULENDI JSC

CECIL METTLE-NUNOO ESQ. FOR THE PLAINTIFF LED BY GEORGE ANKOMA MENSAH ESQ. WITH MICHAEL QUARTEY

ODARTEY LAMPTEY ESQ. FOR THE 1ST DEFENDANT WITH FREEMAN SARBAH AND PATRICK INTARMAH

ALFRED TUAH YEBOAH ESQ. (DEPUTY ATTORNEY GENERAL) FOR THE 2ND DEFENDANT WITH REGINALD NII ODOI (ASSISTANT STATE ATTORNEY)

[2022]DLSC11866
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													<main id="main" class="content" style="min-height: 60rem" >EXPORT
FINANCE COMPANY LTD.<o:p></o:p>&nbsp;(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p><a name="_heading=h.gjdgxs"></a>GHANA
REVENUE AUTHORITY AND ATTORNEY GENERAL<o:p></o:p>&nbsp;(DEFENDANTS)<o:p></o:p>[SUPREME COURT, ACCRA]<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: 0cm 0cm 1pt;">

WRIT NO. J1/07/2021&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;DATE:
30TH&nbsp;NOVEMBER 2022<o:p></o:p>

</div>COUNSEL <o:p></o:p>&nbsp;CECIL METTLE-NUNOO
ESQ. FOR THE PLAINTIFF LED BY GEORGE ANKOMA MENSAH ESQ. WITH MICHAEL
QUARTEY&nbsp; <o:p></o:p>ODARTEY LAMPTEY
ESQ. FOR THE 1ST DEFENDANT WITH FREEMAN SARBAH AND PATRICK INTARMAH<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: 0cm 0cm 1pt;">

ALFRED TUAH YEBOAH ESQ. (DEPUTY ATTORNEY GENERAL) FOR THE 2ND
DEFENDANT WITH REGINALD NII ODOI (ASSISTANT STATE ATTORNEY)<o:p></o:p>

</div>CORAM&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>DOTSE
JSC (PRESIDING), AMEGATCHER JSC, OWUSU (MS.) JSC, LOVELACE, JOHNSON (MS.) JSC, HONYENUGA
JSC, PROF. MENSA-BONSU (MRS.) JSC, KULENDI JSC<o:p></o:p><div style="border-top-width: 1.5pt; border-top-color: black; border-left: none; border-bottom-width: 1.5pt; border-bottom-color: black; border-right: none; padding: 1pt 0cm;">

JUDGMENT<o:p></o:p>

</div>&nbsp;AMEGATCHER
JSC:-<o:p></o:p>&nbsp;INTRODUCTION<o:p></o:p>The
plaintiff’s writ seeks the following reliefs from this court:<o:p></o:p>&nbsp;A)&nbsp;&nbsp; A
declaration that section 42(5) (a) of the Revenue Administration Act, 2016 (Act
915) in so far as it requires a taxpayer objecting to a tax assessment in
respect of import duties to fully pay the very tax liability being disputed is
inconsistent with and in contravention of articles 2(1), 17, 19 (13), 33(1),
130(1), 132, 137(1) and 140 of the 1992 Constitution.<o:p></o:p>&nbsp;<o:p></o:p>B)&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;A declaration that section 42(5) (b) of the
Revenue Administration Act, 2016 (Act 915) in so far as it mandatorily requires
a taxpayer who has lodged a notice of objection to an assessment to, pending
final resolution of the objection, pay 30% of the tax assessed as a
prerequisite for the notice of objection to be considered is inconsistent with
and in contravention of articles 2(1), 17, 19 (13), 33(1), 130(1), 132, 137(1)
and 140 of the 1992 Constitution which guarantees a fair hearing and a person’s
right of access to the court and consequently null, void and unenforceable. <o:p></o:p>&nbsp;C)&nbsp;&nbsp;&nbsp; A declaration
that section 42(6) of the Revenue Administration Act, 2016 (Act 915), in so far
as it gives the Commissioner-General the discretion to waive, vary or suspend
the requirements of subsection 5 of Act 915 is discriminatory and arbitrary,
and in contravention of the letter and spirit of articles 2(1), 17, 19(13),
33(1), 130(1), 132, 133(1), 137(1) and 140 of the Constitution which guarantees
a fair hearing and the right of all persons to have equal access to the Courts
of justice and is consequently null, void and of no effect because it gives the
Commissioner the discretion to decide on persons that may have access to the
Courts. <o:p></o:p>&nbsp;D)&nbsp;&nbsp; A
declaration that section 43(3) of the Revenue Administration Act, 2016 (Act
915), which gives the Commissioner General the option to ignore a notice of
objection within the statutory period of sixty (60) days with the resulting
effect that the taxpayers is to treat such a failure to make a decision as an
election to disallow the tax payer’s notice of objection is an abuse of
discretionary power and therefore in conflict with articles 2 (1), 23, 33(1)
and 296 of the 1992 Constitution and consequently null and void and of no
effect. <o:p></o:p>&nbsp;