CENTER FOR JUVENILE DELIQUENCY (PLAINTIFF) vs. GHANA REVENUE AUTHORITY (1ST DEFENDANT) AND THE ATTORNEY GENERAL (2ND DEFENDANT) [2019]DLSC6575

CENTER FOR JUVENILE DELIQUENCY (PLAINTIFF) vs. GHANA REVENUE AUTHORITY (1ST DEFE... [2019]DLSC6575

Date	2019-07-30
Suit No.	WRIT NO. J1/61/2018
Citation No.	[2019]DLSC6575

ADINYIRA (MRS.) JSC (PRESIDING)

DOTSE JSC

YEBOAH JSC

BAFFOE-BONNIE JSC

BENIN JSC

PWAMANG JSC

AMEGATCHER JSC

DENNIS ADJEI-DWOMOH WITH SAMUEL KOFI NARTEY FOR THE PLAINTIFF

ODARTEY LAMPTEY WITH HIM SAMUEL IBRAHIM MOHAMMED AND FREEMAN SUKAKI.

MRS. GRACE MBROKOH EWOAL PRINCIPAL STATE ATTORNEY WITH MS AKAWARI-LINRU ATTINDEM

ASSISTANT STATE ATTORNEY FOR THE 2ND DEFENDANT

[2019]DLSC6575
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													<main id="main" class="content" style="min-height: 60rem" >CENTER FOR JUVENILE DELIQUENCY<o:p></o:p>(PLAINTIFF)<o:p></o:p>vs.<o:p></o:p>GHANA REVENUE AUTHORITY (1ST
DEFENDANT) AND THE ATTORNEY
GENERAL (2ND DEFENDANT)<o:p></o:p>[SUPREME COURT, ACCRA]<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

WRIT NO.
J1/61/2018&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: 30TH JULY, 2019<o:p></o:p>

</div>COUNSEL:<o:p></o:p>DENNIS ADJEI-DWOMOH WITH
SAMUEL KOFI NARTEY FOR THE PLAINTIFF.<o:p></o:p>ODARTEY LAMPTEY WITH HIM SAMUEL IBRAHIM MOHAMMED
AND FREEMAN SUKAKI.<o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
padding:0in 0in 1.0pt 0in">

MRS. GRACE MBROKOH EWOAL, PRINCIPAL STATE ATTORNEY
WITH MS AKAWARI-LINRU ATTINDEM, ASSISTANT STATE ATTORNEY FOR THE 2ND
DEFENDANT.<o:p></o:p>

</div>CORAM:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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ADINYIRA (MRS.) JSC (PRESIDING), DOTSE JSC, YEBOAH
JSC, BAFFOE-BONNIE JSC, BENIN JSC, PWAMANG JSC, AMEGATCHER JSC<o:p></o:p>

</div><o:p>&nbsp;</o:p><div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.5pt;
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</div>ADINYIRA (MRS), JSC: -<o:p></o:p>INTRODUCTION<o:p></o:p>My
Lords, this delivery which happens to be my valedictory judgment after nearly
30 years on the bench with 13 years on the Supreme Court Bench, addresses a ‘fundamental prerequisite to the full enjoyment of
fundamental human rights,’ that is the right of access to the courts. I have
always believed the Judiciary would aspire to enforce legislation, but where
legislative abridgement of human rights and freedoms is asserted, then, the
court should be astute to examine the effect of the challenged legislation.<o:p></o:p>The
Plaintiff, the Center for Juvenile Delinquency, is a Ghanaian Non-Governmental Organization;
the Ghana Revenue Authority is sued as the 1st Defendant being the
authority in charge of the
administration and collection of the country’s revenue and the Attorney
General has been made the 2rd Defendant as the principal legal
advisor to the government<o:p></o:p>The
challenge by the Plaintiff is in respect of the provision in the Revenue
Administration Act, 2016, (Act 915) to the effect that: a person shall not be
permitted to file a case with the Courts or conduct any official business with
them unless that person quotes the Taxpayer Identification Number (TIN)
issued to that person by the 1st &nbsp;Defendant. The
Plaintiff’s concern is that this requirement under Act 915 is in breach of the
letter and spirit of the Constitution as it places a fetter on the right to
access the courts. <o:p></o:p>Both
Defendants brushed aside the plaintiff’s claims as unfounded and said the
requirement of a TIN is merely regulatory and not a fetter, as obtaining a TIN
comes with no cost or delay. The 2nd Defendant submitted further
that the Plaintiff’s claim was unfounded, unsubstantiated and not justiciable.<o:p></o:p>My
Lords, is the Plaintiff making a mountain out of a molehill as the Defendants
are telling this Court? Or is the Plaintiff raising a fundamental issue on the
rights of the ordinary citizen to be able to access the courts freely and
unhindered?<o:p></o:p>FACTS OF THE CASE<o:p></o:p>In
2016 Parliament passed the Revenue Administration Act, (Act 915), which came
into force on 10th August, 2016. Section 10 of Act 915 required the
Commissioner-General to maintain a system of Taxpayer identification number;
and Tax clearance certificates, for the purpose of identification of taxpayers
and promoting tax compliance. Section 11 of Act 915
requires that:<o:p></o:p>(1)