JUDGMENT
PROF. MENSA-BONSU (MRS) JSC:
The plaintiffs, a corporate citizen of Ghana and a natural person, a private legal practitioner, filed this Writ seeking to invoke the original jurisdiction of the Supreme Court under Article 2(1) and Article 130 of the Constitution, 1992. By this action, they seek the following reliefs :
1. A declaration that upon a true and proper interpretation of the provisions of Articles 17(1), 17(2), 17(3), 24(1), 25(1) and 33(5) of the Constitution of Ghana, 1992, Section 1 of the Excise Duty Act 2014(Act 878) as amended by Excise Duty(Amendment) (No. 2) Act 2015 (Act 903) which imposes 20% Excise Duty on menstrual hygiene products including sanitary pads, sanitary towels, menstrual cups and tampons is unconstitutional , null and void; same being inconsistent with, and in contravention of the above-stated provisions of the Constitution of Ghana, 1992.
2. A declaration that upon a true and proper interpretation of the provisions of Articles 17(1), 17(2), 17(3),…