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DR. AKWASI AMPOFO TWUMASI v GHANA REVENUE AUTHORITY

March 7, 2024

COURT OF APPEAL

GHANA

Areas of Law

  • Employment Law
  • Alternative dispute resolution
  • Civil Procedure
  • Evidence Law

AI Generated Summary

This Court of Appeal judgment, authored by Justice Novisi Aryene with Justices Richard Adjei‑Frimpong and Bright Mensah concurring, arises from enforcement of an arbitral award obtained by a former Ghana Revenue Authority (GRA) employee after his 2009 termination for holding simultaneous full‑time employment at Regent University and presenting unauthorized medical forms. The National Labour Commission referred the dispute to arbitration under the Alternative Dispute Resolution Act (Act 798), and a Sole Arbitrator issued a 2012 award covering savings scheme and welfare contributions, outstanding leave pay with Bank of Ghana two‑year note interest, one month’s salary in lieu of notice, GH¢5,000 general damages, and medical expenses. In 2020 the High Court extended time to enforce the award but directed recomputation with GRA’s accounting department. In 2021, a different High Court granted a motion ordering GH¢218,711.92. On appeal, the Court of Appeal set aside that order, reaffirmed GRA’s liability under Act 798 and the Interpretations Act (Act 792), and remitted for computation, awarding costs of GH¢10,000 to GRA.

JUDGMENT