YAW SELORM v. THE COMMISSIONER, GHANA REVENUE AUTHORITY

B. ACKAH-YENSU, JA

This appeal lies from the decision of the High Court (Labour & Industrial Division), Accra dated 3rd March, 2017. The fundamental issue for determination in the appeal turns on whether or not the termination of the Plaintiff/Appellant’s appointment by the Defendant/Respondent was in accordance with the Terms and Conditions of Service for Staff of Defendant/Respondent. The collateral issue that flows from the fundamental issue is whether or not the Plaintiff/Appellant is entitled to his claim as endorsed on the writ of summons.

Background Facts

The facts giving rise to this appeal are as follows. Following an incident on 26th March 2009 involving the interception of a vehicle loaded with uncustomed goods at Techiman, Plaintiff/Appellant (to be referred to hereafter simply as “Appellant”), a Preventive/Operational Officer of Defendant/Respondent (also to be referred to hereafter as “Respondent”) was queried for alleged unprofessional conduct which resulted in short collection of revenue; to which query he replied. By a letter dated 19th May, 2009 Appellant was interdicted alongside four other persons and subsequently appeared before a Committee of Enquiry. On 5th May 2011, Appellant wrote to Respondent to appeal to them to be recalled to duty since nothing had been communicated to him as at that time. Appellant again wrote to Respondent on 2nd January, 2014 with the same appeal.

Prior to writing the last letter however, Appellant caused his lawyer to write to Respondent on 18th December, 2012, to make a demand for payment of outstanding salary arrears and other benefits which Appellant claimed was due him. Upon the failure of Respondent to heed to this demand, Appellant applied to the High Court (Human Rights Division), Accra, for an Order for Judicial Review in the nature of Mandamus. The court, on 29th February, 2013 granted the application and Respondent was ordered to comply with the terms of its own Memorandum dated 9th May, 2009.

In response to Appellant’s letter informing them about the Court Order, Respondent on 10th April 2013 wrote to Appellant’s lawyer, inter alia, that Appellant had since 15th January, 2013 been dismissed from Respondent’s employment. Appellant’s lawyer responded to this letter on 10th February, 2016 demanding compliance with the Court Order. It was upon the failure of Respondent to make the payment as demanded that Appellant instituted the action at the High Court.

In delivering itself the trial Court di