Affidavit in support : Haruna Iddrisu, Ayariga, Ablakwa’s injunction suit against E-Levy implementation

The Minority Leader in Parliament, Haruna Idrissu and 2 Minority Members of Parliament, Mahama Ayariga and Samuel Okudzeto Ablakwa have filed a writ at the Supreme Court pursuant to Article 129(4) of the 1992 Constitution seeking an interlocutory injunction to restrain the Government of Ghana through the Ghana Revenue Authority from commencing with the implementation of the Electronic Transfer Levy on the 1st May 2022 and or any other date until the final determination of their substantive suit.

The crux of their case according to the suit, “ Is that the passage of the Electronic Transfer Levy Bill, 2021 on the 29th day of March 2022 by the 136 or the purported 137 Members of Parliament of the Majority Caucus and the Independent Member of Parliament who was present in the Chamber of Parliament contravened Article 104(1) of the 1992 Constitution of Ghana.”

You may recall that on March 30, 2022, the Members of Parliament invoked the court’s original jurisdiction seeking inter alia; 

An order of the Honourable Court setting aside the purported passage of the Electronic Transfer Levy  Bill, 2021, by the 136 Members of Parliament of the Majority Caucus present in the Chamber of  Parliament on the 29th March 2022 as being unconstitutional, null and void.

Per the motion on notice, the plaintiffs through their counsel, Godwin Kudzo Tameklo Esq are praying the apex court that “since the constitutional validity of the passage of the Electronic Transfer Levy Act, 2022(Act 1075) is the gravamen of our claim before the Honourable Court, it is proper, just and equitable that the Government of Ghana through the Ghana Revenue Authority or its officers and agents are restrained from commencing with the implementation of the Levy until the determination of the substantive suit before the Honourable Court.”

Additionally, they state that “Unless Ghana Revenue Authority is restrained, irreparable harm would be occasioned to the Plaintiffs and also to millions of citizens of Ghana and all other persons in Ghana on the basis that if the Honourable Court nullifies the passage of the Electronic Transfer Levy Act, 2022(Act 1075), the Government of Ghana would not be in the position to reimburse all the money paid by the millions of citizens of Ghana and all other persons. This will lead to the unfortunate situation of the Government of Ghana unjustly enriching itself on the basis of illegality at the expense of the citizens of Ghana and all other persons in Ghana. That clearly will be inequitable.”

Further to the above, the plaintiffs indicate that “The Plaintiffs and millions of citizens and persons in Ghana who stand to be affected by the implementation of the Electronic Transfer Levy have no adequate remedy by the ordinary process of the law and they will not be restored to the status quo if the passage of the Electronic Transfer Levy is nullified by this Honourable Court. In other words, there would be irreparable harm occasioned.”

Also “There are serious and weightier constitutional matters for the Honourable Court to determine, therefore, it is just and convenient that the implementation of the Levy by the Ghana Revenue Authority is temporarily frozen by the Honourable Court.”

And that they “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.”

They are therefore calling for the current status quo to be maintained in the current circumstance that the Electronic Transfer Levy has not commenced.

Check out the Statement of Case of their substantive suit filed on April 11, 2022.