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ALPHA KAPPA ENTERPRISE
V.
OBUASI MUNICIPAL ASSEMBLY

(2018) JELR 64539 (HC)

High Court 10 Jul 2018 Ghana
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- The case revolves around the interpretation of Section 210 of the Local Government Act, 2016 (Act 936) and Section 11 of the Revenue Administration Act, 2016 (Act 915) in relation to the commencement of a suit against a District Assembly

Case Details

Suit Number:SUIT NO. OCC 97/2018
Judges:DR. RICHMOND OSEI-HWERE JUSTICE OF THE HIGH COURT

Section 210 of the Local Government Act, 2016 (Act 936) provides:

“Notice of suit to be served on District Assembly210. (1) A suit shall not be commenced against a District Assembly until at least one month after a written notice of intention to commence the suit has been served on the District Assembly by the intending plaintiff or an agent of the plaintiff.

(2) The notice shall state the cause of action, the names and place of abode of the intending plaintiff and the relief which the plaintiff claims.”

Section 11 of the Revenue Administration Act, 2016 (Act 915) states:

“11. Taxpayer Identification Number or Tax Clearance Certificate

(1) A person shall show the Taxpayer Identification Number of that person in any claim, declaration, notice, return, statement or other document used for the purpose of a tax law.

(2) Except where otherwise directed by the Commissioner-General in writing, an institution specified in the First Schedule shall request for—

(a) a Taxpayer Identification Number fro…

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