SIMON NELSON KWASI TETTE v. GHANA REVENUE AUTHORITY
2018
HIGH COURT
GHANA
CORAM
- JUSTICE KWEKU T. ACKAAH- BOAFO
Areas of Law
- Contract Law
- Administrative Law
- Evidence Law
- Civil Procedure
2018
HIGH COURT
GHANA
CORAM
AI Generated Summary
Mr. Simon Nelson Kwasi Tette, a former IRS employee dismissed in 1986, sought various remedies including reinstatement or redeployment. Despite several petitions to government bodies and CHRAJ awarding him compensation instead of reinstatement, he continued his legal pursuit. The Court determined that his action was statute-barred, relying on the Limitations Act, 1972, and held that the CHRAJ's decision was final. The Court emphasized the need for plaintiffs to act within prescribed time limits and noted that judicial decisions must be respected to avoid vexatious litigation.
JUDGMENT
i. Introduction:
[1] The facts of this action traces its roots from a decision made by a state agency during the government of the Provisional National Defence Council (PNDC) era and thus older than the Supreme Law of the Republic; the 1992 Constitution. Indeed, a constitutionally mandated body under the 1992 Constitution, being the Commission for Human Rights and Administrative Justice (CHRAJ) has had its say on the matter but to the Plaintiff justice has not been manifestly done. Since 1986 when his employment with the erstwhile Internal Revenue Service (IRS) (for which he started working in 1960) was terminated, he has not relented in pursuing justice through the executive arm of government for what he perceives to be a wrong done to him.
ii. Background Facts
[2] On August 2, 1960, Mr. Simon Nelson Kwasi Tette began employment with the Internal Revenue Service (IRS). After working for many years and holding different positions he was dismissed by the Management of IRS for “Gross Negligence of Duty, Collusion with Tax Payers and disregard for laid down regulations”. The dismissal was confirmed by the Board of Directors on October 1, 1986. The record shows that the Plaintiff first petitioned the Board to review its decision but this was without success. The Plaintiff then petitioned the government of the PNDC at the Castle, Osu, and by a letter dated 21st September 1989, it was recommended that the Plaintiff be “reinstated with full benefits but redeployed outside the Internal Revenue Service with effect from 1st July, 1989”.
[3] According to the Defendant it paid all the benefits to the Plaintiff as per the directive. According to the Plaintiff, as per the letter from the presidency, apart from the payments of the benefits, he was to be redeployed outside the IRS but within the Public Service but it was never done or carried out and therefore he considers himself as an employee of the Internal Revenue Service of Ghana now known as the Domestic Tax Revenue Division of the Ghana Revenue Authority (GRA). After many petitions to the various governments, in December 1993 the Plaintiff again petitioned the Commission on Human Rights and Administrative Justice (CHRAJ) against his dismissal and subsequent failure to redeploy him. The CHRAJ gave its ruling on April 24, 1995 and advised that the Plaintiff was to be posted to any other establishment within the Public Service outside the IRS.
[4] The directive to the government to repost the P