The Minority Leader in Parliament, Haruna Iddrisu, and two other NDC MPs, have filed an injunction at the Supreme Court against the implementation of the Electronic Transfer Levy (e-levy).
Mr Iddrisu, Mahama Ayariga and Samuel Okudzeto Ablakwa are urging the apex court to restrain the Ghana Revenue Authority (GRA) from implementing the e-levy until the final determination of their suit challenging the constitutionality of its passage by Parliament.
The injunction application filed by their lawyer , Godwin Kudzo Tameklo, today (April 19, 2020) avers that millions of people will suffer irreparable harm if the E-Levy Act is not put on hold and the court determines that its passage was unconstitutional.
According to them, the GRA would be unable to reimburse the millions who have paid the e-levy while the 1992 Constitution which is the supreme law of the land would have been undermined.
“That the Plaintiffs having raised an allegation of a breach of the Constitution in the passage of the Electronic Transfer Levy Act, 2022(Act 1075), in order to avoid an incalculable damage, injury and inconvenience not only to the people of Ghana but as well as undermining the Constitution which is the supreme law of the land, the justice of the case demands that the implementation of the Electronic Transfer Levy Act, 2022(Act 1075) is put on hold until the final determination of the instant suit,” the injunction application stated.
The three MPs in their substantive suit want the apex court to declare the passage of the e-levy as unconstitutional and therefore null and void.
It is their case that Parliament did not have the right quorum to pass the e-levy as stipulated under Article 104(1) of the 1992 Constitution which had recently been interpreted by the Supreme Court.
According to them, as at the time the second reading for the passage of the e-Levy was done , there were only 136 MPs present in Parliament instead of the required 138.
They want the court to therefore declare the whole proceedings including the second reading, third reading and voting ti pass the e-levy as unconstitutional, null , void and of no effect.
The plaintiffs are also seeking an order from the court to set aside the passage of the e-levy by Parliament.