A seven-member Supreme Court panel, presided over by Justice Nene Amegatcher, has dismissed an application for an interlocutory injunction that sought to stop the government and the Ghana Revenue Authority (GRA) from implementing the E-Levy.
The interlocutory injunction was sought by the Minority Leader in Parliament, Haruna Iddrisu, and two other MPs, Mahama Ayariga and Samuel Okudzeto.
After hearing the arguments of the applicants and the opposing stance of the state against the application, the Supreme Court took a break of nearly an hour to reach its decision.
When the court subsequently reconstituted, the presiding judge ruled that, after reading all the documents filed and hearing from both sides in open court, the court is of the opinion that in exercising their discretion on whether or not to grant the injunction, the balance of hardship that both parties are likely to suffer tilts towards the Government of Ghana and the GRA (the respondents) and not the applicants.
“The application for interlocutory injunction is therefore dismissed,” the court ruled.
The Supreme Court further instructed the Ghana Revenue Authority to ensure that it keeps accurate records of all E-Levy transactions so that, in the event that the applicants are successful in their actual application, the GRA can be called on to refund all deductions made from electronic transfers to those individuals who performed the transactions.
Question of quorum
The NDC MPs sued the Attorney General, arguing that Parliament did not have the required minimum half of its members present when the E-Levy was approved.
On 29 March 2022, Parliament passed the Electronic Transfer Levy (E-Levy) Bill by a vote of MPs from the Majority caucus of the House after the Minority staged a walkout.
Futility
The Majority in Parliament however described the Minority’s move to stop the implementation of the E-Levy as an exercise in futility.
According to the Majority, the best option available to the Minority caucus would have been to file a motion of rescission in Parliament for consideration.
Speaking on behalf of the Majority, the leader of government business in Parliament, Osei Kyei-Mensah-Bonsu, said the reliefs sought by the Minority are factually inaccurate. The three MPs have argyed that E-Levy is yet to be implemented although the implementation module has already commenced.
“They [the Minority MPs] say they want to stop the implementation but the bill is already being implemented,” Kyei-Mensah-Bonsu said. “So I don’t what they mean by that. Upon the assent of the president, a bill, [that is] if Parliament has not postponed the operation of a bill, immediately after the assent it comes into operation …
“So this bill is in operation. The necessary structures are being put in place now. It doesn’t mean it’s not being implemented.”
Kyei-Mensah-Bonsu also took a swipe at the Minority for resorting to the Supreme Court to challenge the approval of the Electronic Transfer Levy Bill over the lack of a proper quorum and insisted that the bill was legally passed.
“… I’ll just say that the burden of proof lies on the Minority to go to court and prove their case, he said. “I’m sure no Supreme Court anywhere indulges in processes and procedures relating to Parliament …”
“No quorum”
The three National Democratic Congress (NDC) MPs had applied for an interlocutory injunction at the Supreme Court to restrain the Ghana Revenue Authority (GRA) from implementing the E-Levy on 1 May 2022.
The three MPs are the Minority Leader, Haruna Iddrisu (the MP for Tamale South), the MP for Bawku Central, Mahama Ayariga and the MP for North Tongu, Samuel Okudzeto Ablakwa.
The NDC MPs have sued the Attorney General, arguing that Parliament did not have the required number of at least half of its members present when the E-Levy was approved.
As Parliament passed the Electronic Transfer Levy by a vote of MPs from the Majority caucus of the House on 29 March 2022, Iddrisu declared that his side still opposes the E-Levy, hence the NDC walkout.
Wilberforce Asare
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