ALPHA KAPPA ENTERPRISE v. OBUASI MUNICIPAL ASSEMBLY
2018
HIGH COURT
GHANA
CORAM
- DR. RICHMOND OSEI-HWERE
Areas of Law
- Administrative Law
- Civil Procedure
- Commercial Law
- Tax Law
2018
HIGH COURT
GHANA
CORAM
AI Generated Summary
The court struck out the Plaintiff/Respondent's writ of summons against the Defendant/Applicant for non-compliance with statutory requirements under the Local Government Act, 2016 (Act 936). The court held that the Plaintiff failed to give unequivocal notice of intention to sue, as required by Section 210 of Act 936. Regarding the TIN, the court concluded that the specific provision in the Legal Profession Act, 1960 (Act 32), which requires the lawyer's annual solicitors license number, overrides the general provisions in the Revenue Administration Act, 2016 (Act 915). Consequently, the writ was deemed premature and dismissed.
RULING
Section 210 of the Local Government Act, 2016 (Act 936) provides:
“Notice of suit to be served on District Assembly.
(1) A suit shall not be commenced against a District Assembly until at least one month after a written notice of intention to commence the suit has been served on the District Assembly by the intending plaintiff or an agent of the plaintiff.
(2) The notice shall state the cause of action, the names and place of abode of the intending plaintiff and the relief which the plaintiff claims.”
Section 11 of the Revenue Administration Act, 2016 (Act 915) states:
“11. Taxpayer Identification Number or Tax Clearance Certificate
(1) A person shall show the Taxpayer Identification Number of that person in any claim, declaration, notice, return, statement or other document used for the purpose of a tax law.
(2) Except where otherwise directed by the Commissioner-General in writing, an institution specified in the First Schedule shall request for—
(a) a Taxpayer Identification Number from a person who conducts official business with that institution; or
(b) a Tax Clearance Certificate from a person applying for the matters or engaged in the transactions listed in column two of Part II of the First Schedule.”
Part 1 of the First Schedule of Act 915 also provides:
“The Taxpayer Identification Number System
1. The Taxpayer Identification Number System applies to the following—
(1) the Ghana Revenue Authority;
(2) the Controller and Accountant General’s Department;
(3) the Registrar General’s Department;
(4) the Registrar of Co-operatives;
(5) the Lands Commission;
(6) the Immigration Service
(7) the Passport Office;
(8) the Driver and Vehicle Licensing Authority;
(9) the Courts;
(10) Ministries, Departments and Agencies;
(11) Metropolitan, Municipal and District Assemblies;
(12) Government, Sub-divisions of Government and Public Institutions not listed above;
(13) Persons required to withhold tax under the Income Tax Act, 2015 (Act 896);
(14) Banks, Insurance Companies and other Financial Institutions;
(15) Manufacturing companies; and
(16) Any other institution or person which the Minister may by Regulations prescribe.
2. Use of Taxpayer Identification Number for specified transactions
A person shall not be permitted—
(1) to clear any goods from any port or factory;
(2) to register any title to land, interest in land or any document affecting land;
(3) to obtain any Tax Clearance Certificate from the Ghana Revenue