ALPHA KAPPA ENTERPRISE v. OBUASI MUNICIPAL ASSEMBLY

A Ghanaian Municipal Assembly sought to strike out a writ of summons brought against it, arguing two procedural defects: lack of the mandatory one‑month pre‑suit notice under section 210 of the Local Government Act, 2016 (Act 936), and omission of counsel’s Taxpayer Identification Number (TIN) under section 11 of the Revenue Administration Act, 2016 (Act 915). The plaintiff opposed, producing a Final Demand Notice sent to the Assembly’s Chief Executive and contending that a lawyer’s TIN omission does not oust jurisdiction. Dr. Richmond Osei‑Hwere first addressed the TIN question, holding that the specific Legal Profession Act, 1960 (Act 32) section 8(1) governs solicitor filings and prevails over the general TIN regime, so omission was not fatal. He then held the demand letter’s conditional wording did not constitute an unequivocal statutory notice of intention to sue. Because section 210’s notice requirements were unmet, the application succeeded and the writ was struck out as premature without costs.