KWASI AFRIFA vs. GHANA REVENUE AUTHORITY AND ATTORNEY-GENERAL [2022]DLSC11869

Date	2022-11-30
Suit No.	WRIT NO. J1/23/2021
Citation No.	[2022]DLSC11869

DOTSE JSC (PRESIDING)

PWAMANG JSC

PROF. KOTEY JSC

LOVELACE-JOHNSON (MS.) JSC

TORKORNOO (MRS.) JSC

PROF. MENSA-BONSU (MRS.) JSC

KULENDI JSC

KWASI AFRIFA ESQ. APPEARS IN PERSON FOR THE PLAINTIFF. ODARTEY LAMPTEY ESQ. WITH FREEMAN SARBAH ESQ. AND PATRICK INTARMAH ESQ. FOR THE 1ST DEFENDANT.

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

[2022]DLSC11869
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													<main id="main" class="content" style="min-height: 60rem" >KWASI
AFRIFA<o:p></o:p>(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. J1/23/2021&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;DATE:
30TH NOVEMBER 2022<o:p></o:p>

</div>COUNSEL <o:p></o:p>KWASI AFRIFA ESQ. APPEARS IN PERSON FOR THE PLAINTIFF.<o:p></o:p>ODARTEY LAMPTEY ESQ. WITH FREEMAN SARBAH ESQ. AND PATRICK
INTARMAH ESQ. FOR THE 1ST DEFENDANT.<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
(DEPUTY ATTORNEY GENERAL) WITH REGINALD NII ODOI (ASSISTANT STATE ATTORNEY) FOR
THE 2ND DEFENDANT.<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, 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>TORKORNOO
(MRS.) JSC:-<o:p></o:p>THE PLAINTIFF’S CASE<o:p></o:p>The
plaintiff commenced the action by Writ accompanied by a Statement of his case. He
presented no background documentation verified by affidavit. In paragraph 4 of
the Statement of case filed with the Writ, the plaintiff set out the capacity
in which he brought the action and stated that the action was commenced to
ostensibly seek an alignment of the ‘far-reaching powers’ given to the Ghana
Revenue Authority in its administration of tax levied on citizens with, the
directions of the 1992 Constitution.<o:p></o:p>It
reads:<o:p></o:p>4.
The Plaintiff brings this action as a
citizen of Ghana to challenge the awesome and far-reaching powers which
practically gives judicial power to the 1st defendant in the Revenue
Administration Act, 2016 (Act 915) and in some instances enables it to have
powers over and above that of the courts in a manner clearly subversive of and
inconsistent with the 1992 Constitution of Ghana.<o:p></o:p>He
continued with the general premise of these contentions in Paragraph 5. <o:p></o:p>5.
The plaintiff states that both the letter
and spirit of the 1992 Constitution of Ghana are breached by the enormous and
unfettered power granted the 1st defendant by virtue of Act 915.
<o:p></o:p>The
plaintiff went in paragraph 5 to quote the Preamble of the Constitution, and
Articles 1 and 2 of the Constitution. <o:p></o:p>In
Paragraph 6, plaintiff slightly expanded on the general premise of his suit and
stated:<o:p></o:p>6.
The plaintiff states that both the letter
and spirit of the 1992 of Ghana are breached by the enormous powers given the 1st
defendant which makes it wield powers greater than the courts of Ghana who have
exclusive judicial power under the 1992 Constitution of Ghana <o:p></o:p>Paragraph
7 specifically identified particular sections of Act 915 which allegedly grant
the impugned power to the 1st defendant. These add up to thirty nine
sections of Act 915. It states<o:p></o:p>7.
The plaintiff states that amongst other
powers of the 1st defendant are the following as set out in the
under listed sections of Act 915:<o:p></o:p>Section 31<o:p></o:p>Section 41-45<o:p></o:p>Section 51-57<o:p></o:p>Section 70- 96<o:p></o:p>In
paragraph 10, the plaintiff quoted Article 125 of the 1992 Constitution which
directs that justice is to be administered by the Judiciary which shall be
independent and subject only to the Constitution.<o:p></o:p>Despite
these positions stated early in the Statem</main>