KWASI AFRIFA vs. GHANA REVENUE AUTHORITY [2022]DLSC11868

Date	2022-11-30
Suit No.	REFERENCE NO. J6/02/2022
Citation No.	[2022]DLSC11868

DOTSE JSC (PRESIDING

PWAMANG JSC

PROF. KOTEY JSC

LOVELACE-JOHNSON (MS.) JSC

TORKORNOO (MRS.) JSC

PROF. MENSA-BONSU (MRS.) JSC

KULENDI JSC

NANA BOAKYE MENSAH-BONSU ESQ. FOR THE PLAINTIFF.

ODARTEY LAMPTEY ESQ. WITH FREEMAN SARBAH ESQ. AND PATRICK INTARMAH ESQ. FOR THE DEFENDANTS.

[2022]DLSC11868
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													<main id="main" class="content" style="min-height: 60rem" >KWASI
AFRIFA<o:p></o:p>(APPLICANT/APPELLANT)<o:p></o:p>vs.<o:p></o:p><a name="_heading=h.gjdgxs"></a>GHANA REVENUE AUTHORITY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>&nbsp;(RESPONDENT/RESPONDENT)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <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;">

REFERENCE NO.
J6/02/2022&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 NOVEMBER 2022<o:p></o:p>

</div>COUNSEL <o:p></o:p>NANA BOAKYE MENSAH-BONSU ESQ. FOR THE PLAINTIFF.<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;">

ODARTEY LAMPTEY ESQ.
WITH FREEMAN SARBAH ESQ. AND PATRICK INTARMAH ESQ. FOR THE DEFENDANTS.<o:p></o:p>

</div>CORAM&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p>DOTSE JSC (PRESIDING), PWAMANG JSC, PROF. KOTEY JSC, LOVELACE-JOHNSON
(MS.) JSC, TORKORNOO (MRS.) JSC, PROF. MENSA-BONSU (MRS.) JSC <o:p></o:p>, 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;">

<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 black 1.5pt;
mso-border-bottom-alt:solid black 1.5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 1.0pt 0cm">JUDGMENT<o:p></o:p>

</div>&nbsp;LEAD
JUDGMENT<o:p></o:p>TORKORNOO
(MRS.) JSC:-<o:p></o:p>BACKGROUND<o:p></o:p>This reference to the Supreme Court was sent by
the Court of Appeal, Kumasi. The plaintiff/appellant (referred to as the
appellant in this ruling) before the court of appeal is a lawyer who was given
a tax assessment to pay in 2017. He objected to it and following various
communications with the Ghana Revenue Authority (GRA), paid what was determined
to be his outstanding taxes from 2012 to 2016 inclusive of 30% of the tax in
dispute and a sum computed as penalty. <o:p></o:p>&nbsp;In 2017 and 2018, he was suspended from law
practice by the General Legal Council and in June 2019, he applied to the GRA
for a tax clearance certificate (TCC). GRA demanded information on his client
account, utility and medical expenses and all returns of income for 2018 and
2019. His response was that he did not engage in legal practice over the years
2017 and 2018. The counter response of GRA was that unless the documents
requested were supplied, the tax objection by Plaintiff could not be decided
on. They further pointed out that he had earlier failed to provide these sets
of information to enable the GRA to properly assess his actual tax liability
for 2012 to 2016. <o:p></o:p>&nbsp;The plaintiff brought an action in the high court
Kumasi for the enforcement of fundamental human rights under Article 33 and for
administrative justice under Article 23 of the Constitution. He sought the
following reliefs in the high court:<o:p></o:p>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
declaration that upon a true and proper interpretation of Article 23 of the
1992 Constitution, section 42 (5) of the Revenue Administration Act, 2016 Act
915 is inconsistent with and violative of his constitutional right to
administrative justice guaranteed under the provisions of Article 23 of the
1992 Constitution and is accordingly unconstitutional <o:p></o:p>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A
declaration that the GRA’s letter of 26th July 2019 informing
Plaintiff that he did not qualify for a TCC is null, void, and of no effect to
the exte</main>