A Seven-member Supreme Court panel presided over by Justice Sophia Adinyira, has by a unanimous decision declared as unconstitutional, null and void, the provision of Paragraph 2(8) of the first schedule of the Revenue Administration Act, 2016 (Act 915), which prohibits a person, including juveniles, from filing a case in Court unless that person quotes the Taxpayer Identification Number (TIN) provided by the Ghana Revenue Authority GRA.
The Centre for Juvenile Delinquency in 2018 instituted the action invoking the original jurisdiction of the Supreme Court challenging the constitutionality of the law in the Revenue Administration Act, 2016 (Act 915).
In the statement of case, they sought nine reliefs.
Among them are “A declaration that Paragraph 2 (8) of the First Schedule of the Revenue Administration Act, 2016 (Act 915), which prohibits a person from filing a case in court unless that person quotes the Taxpayer Identification Number issued in respect of that person under the Taxpayer ldentification Number System by the 1st Defendant (GRA), is inconsistent with and in contravention of Articles 2(1), 33(), 48(2), 130(1), 132, 133(1), 135, 137(1), 140, 273(1), 273(5) and 280 of the 1992 Constitution which guarantees a person’s right of access to court hence consequently null, void and unenforceable.
It was the case of the Ghana Revenue Authority (GRA) that the provisions of the law in the Revenue Administration Act 2016 (Act 915) was consistent with the 1992 Constitution as it will ensure that government secures its revenue collection mandate and that the requirement before one can file a case in court is not a clog and fetter on the constitutional rights of any person.
However, the Supreme Court in its judgement read by Justice Sophia Ophilia Adjeibea Adinyira as a valedictory judgement, indicated that they have concluded that Paragraph 2(8), 2(9) and 1(9) of the first schedule of the Revenue Administration Act, 2016 (Act 915), are absolutely inconsistent with the 1992 Constitution and has the potential to restrain the citizenry including juveniles from accessing the courts of the country.
The Court subsequently declared the provisions null, void and of no effect.
