SAMPSON OKYERE & 5 ORS
V.
GHANA REVENUE AUTHORITY

(2016) JELR 69765 (CA)    
Court of Appeal  ·  CIVIL APPEAL NO: H1/217/2015 ·  21 Jan 2016 ·  Ghana
CORAM
MARFUL-SAU JA (PRESIDING), ADUAMA OSEI JA, TANKO AMADU JA
Core Terms Beta
plaintiffs
counsel
defendant
commissioner general
trial court
disciplinary powers
video footage
view of counsel
administrative tribunal
present case
committee of enquiry
dismissal of the plaintiffs
penal provisions
wrongful dismissal
audi alteram partem rule
cross-examination
absence of viva voce cross-examination
author of the video footage
board of the ghana revenue authority
decision of the trial court
disciplinary committee
disciplinary procedure
fair opportunity
lord denning
republic vs. police council
absence of express authorisation
actions of the commissioner general
administrative justice
appeal record
awuni vs. waec
board delegates power
breach of the rules of natural justice
commissioner general of the authority
committee’s witness anas aremeyaw anas
examination of all parties
expert cross
following reliefs
full backing of the board
ghana revenue authority act
illegal means
important point
labour division of the high court
note of halsbury
preventive service conditions of service
recommended punishment
reinstatement of the plaintiffs
said footage
statement of claim
support of the appeal
view of the trial court

ADUAMA OSEI

In this judgment, the Plaintiffs/Appellants are referred to as “the Plaintiffs” and the Defendant/Respondent is referred to as “the Defendant”.

In their writ of summons issued in the Labour Division of the High Court, Accra, on the 9th of December, 2011, the Plaintiffs sought the following reliefs against the Defendant:

“a. A declaration that the dismissal of the Plaintiffs by the Defendant on May 18th, 2011 is wrongful;

“b. Payment in full of the salaries and allowances due the Plaintiffs from May 18th, 2011 to date of judgment with interest thereon;

“c. Damages for wrongful dismissal;

“d. Reinstatement of the Plaintiffs to the positions that they held prior to their wrongful dismissal;

“e. An order prohibiting the Defendant from victimising the Plaintiffs upon their reinstatement; and

“f. Costs, including lawyers’ fees”.

The Defendant is an authority established under the Ghana Revenue Authority Act, 2009 (Act 791), charged, among other things, with the administration of taxes. …

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