RICHARD AMO-HENE vs. GHANA REVENUE AUTHORITY & 2 ORS [2022]DLSC11872

Date	2022-11-30
Suit No.	WRIT NO. J1/08/2021
Citation No.	[2022]DLSC11872

DOTSE JSC (PRESIDING)

PWAMANG JSC

AMEGATCHER JSC

PROF. KOTEY JSC

OWUSU (MS.) JSC

LOVELACE-JOHNSON (MS.) JSC

PROF. MENSA-BONSU (MRS.) JSC

THEOPHILIUS TAWIAH ESQ. FOR THE PLAINTIFF WITH WILHEMINA JOANA BUCKMAN ESQ.

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

ALFRED TUAH YEBOAH ESQ. (DEPUTY ATTORNEY GENERAL) FOR THE 2ND & 3RD DEFENDANTS WITH REGINALD NII ODOI (ASSISTANT STATE ATTORNEY)

[2022]DLSC11872
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													<main id="main" class="content" style="min-height: 60rem" >RICHARD
AMO-HENE<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p><a name="_heading=h.gjdgxs"></a>GHANA
REVENUE AUTHORITY &amp; 2 ORS<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. J1/08/2021&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;DATE:
30TH&nbsp;NOVEMBER 2022<o:p></o:p>

</div>COUNSEL <o:p></o:p>THEOPHILIUS
TAWIAH ESQ. FOR THE PLAINTIFF WITH WILHEMINA JOANA<o:p></o:p>BUCKMAN
ESQ.<o:p></o:p>ODARTEY
LAMPTEY ESQ. FOR THE 1ST DEFENDANT WITH FREEMAN SARBAH ESQ. AND PATRICK
INTARMAH ESQ.<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 &amp; 3RD DEFENDANTS 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), PWAMANG JSC, AMEGATCHER JSC, PROF. KOTEY JSC<o:p></o:p>OWUSU
(MS.) JSC, LOVELACE-JOHNSON (MS.) JSC, PROF. MENSA-BONSU (MRS.) 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;MAJORITY DECISION<o:p></o:p>AMEGATCHER JSC:-<o:p></o:p>INTRODUCTION<o:p></o:p>&nbsp;By his
writ, the plaintiff seeks the following reliefs from this court:<o:p></o:p>&nbsp;a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A
declaration that Section 42(5) (b) of the Revenue Administration Act, 2016, Act
915(as amended) which requires a taxpayer to pay 30% of all outstanding taxes
(in case of other taxes) before an objection to a tax decision can be
entertained by the 1st Defendant is inconsistent with and in
contravention of articles 2 (1), 17(1), 125(2)19(2)(c) 33(1) 33(5), 130(1),
132, 133(1), 140 of the 1992 Constitution which guarantee a person’s right of
access to court participation in the administration of justice and the
presumption of innocence until proven or pleaded guilty hence consequently
null, void and unenforceable. <o:p></o:p>&nbsp;b)&nbsp;&nbsp;&nbsp;&nbsp;
A
declaration that Order 54 rule 4(1) of the High Court (Civil Procedure) Rules,
2004 C.I. 47 which requires a taxpayer to pay 25% of the disputed tax contained
in the notice of assessment before an appeal can be entertained by the High
Court is inconsistent with and in contravention of articles 2(1), 17(1) 125(2),
19(2)(c), 33(1), 33(5), 130(1), 132, 133(1), 140, of the 1992 Constitution which
guarantees a person’s right of access to the court consequently null, void and
enforceable.<o:p></o:p>&nbsp;c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
An
order setting aside Section 42(5)(b) of the Revenue Administration Act, 2016,
Act 915 (as amended) as being inconsistent with the letter and spirit of the
1992 Constitution and consequently null and void.<o:p></o:p>&nbsp;d)&nbsp;&nbsp;&nbsp;&nbsp;
An
order setting aside Order 54 rule 4 (1) of </main>