Supreme Court dismisses injunction application against E-Levy

Minority challenges passage of E-Levy at Supreme Court

E-Levy implementation commences

The Supreme Court by a unanimous decision has dismissed an application for an injunction at the Supreme Court to stop the implementation of the Electronic Transfer Levy (E-Levy).

Three Members of Parliament; Minority Leader, Haruna Iddrisu; Mahama Ayariga, the MP for Bawku Central; and Samuel Okudzeto Ablakwa, the MP for North Tongu; are demanding that the Apex Court restrains the Ghana Revenue Authority (GRA) from implementing the E-Levy until the final determination of their suit challenging the constitutionality of its passage by Parliament.

The injunction application filed by their lawyer, Godwin Kudzo Tameklo, on April 19, 2022, “avers that millions of people will suffer irreparable harm if the E-Levy Act is not put on hold and the court determines that its passage was unconstitutional.”

According to the suit, GRA would be unable to reimburse the millions who would have paid the E-Levy while the 1992 constitution, which is the supreme law of the land, would have been undermined.

The court dismissed the application stating that should the substantive case be heard and ruled as unconstitutional, the GRA should keep accurate record of proceeds since its implementation for reimbursement.

The Attorney-General (A-G), Godfred Yeboah Dame in court maintained that the passage of the E-Levy in Parliament is constitutional because some 266 MPs were present and participated in the process leading to the approval of the said levy.

He based his arguments on events that happened on March 29. According to him, the number of MPs in the house was 274 instead of 275 on the said day because the election of the Assin North MP, James Gyakye Quayson, had been cancelled.

This he said meant that, 137, instead of 138 MPs were needed to transact Parliamentary business and that, except for Dome-Kwabenya MP Sarah Adwoa Sarfo, all 137 members of the Majority side were present.

Minority Leader, Haruna Iddrisu however disagreed, indicating that the action was unconstitutional because the numbers required – 138, were not met prior to the approval.

The case at the Supreme Court today was presided over by a seven-member panel made up of Justices Nene Amegatcher, Prof. Nii Ashie Kotey, Mariama Owusu, Avril Lovelace Johnson, Gertrude Torkornoo, Henrietta Mensa-