JUDGMENT
ATUGUBA JSC
By his writ dated 30/10/2012 the plaintiff claims as follows:
“1. A declaration that sections 17 and 30(5) read together with No. 10 in the Schedule on consequential amendments and repeals] of the Ghana Revenue Authority Act, 2009 (Act 791) contravene or are inconsistent with article 190(1)(a) of the Constitution, and therefore are null, void and of no effect to the extent that the said sections of Act 791 purport to collapse the Customs, Excise and Preventive Service (CEPS) into an integrated authority called the Ghana Revenue Authority (GRA);
2. A declaration that sections 17(b), 30(3) and (5) of the Ghana Revenue Authority Act, 2009 (Act 791) as applied to CEPS contravene or are inconsistent with 107 (a) read together with article 2(1) of the Constitution, and therefore are null, void and of no effect to the extent that the Ghana Revenue Authority Act, 2009 (Act 791), particularly sections 17 (b), 30(3) and (5) thereof, is used as the basis for allowing or permitti…