Parliament did not have the required numbers to make a decision on the E-Levy
E-Levy now a law
Member of Parliament for Akim Swedru, Kennedy Osei Nyarko, has said the law provides that an Act of parliament cannot be injuncted by the court until the main concerns with the constitutionality of the Act are addressed.
This according to him, is a simple understanding of the law on issues of Act of Parliament.
In a Facebook post, he said “I am not a lawyer but my simple understanding of the law on issues of Act of parliament is such that an Act of Parliament cannot be injuncted by the Court until the main concerns with the constitutionality of the Act have been addressed.”
His comments are in reaction to the Minority’s application for an injunction at the Supreme Court to stop the implementation of the Electronic Transfer Levy (E-Levy).
Kennedy Osei also added that he is surprised a simple basic rule will skip the minds of the minority as the minority leader is a lawyer who ought to have known better
“I am surprised Hon. Haruna who is a lawyer will allow this basic rule of presumption to escape him,” he added in his Facebook post.
Minority Leader, Haruna Iddrisu; Mahama Ayariga, the MP for Bawku Central; and Samuel Okudzeto Ablakwa, the MP for North Tongu; filed an application for an injunction on April 19, 2022.
The MPs are demanding that the apex court restrains 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, “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 the suit, this is because GRA would be unable to reimburse the millions who would 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.
Substantive case
In March 2022, the Minority Caucus in Parliament filed a suit to challenge the passage of the controversial Electronic Transfer Levy (E-levy) at the Supreme Court.
Haruna Iddrisu indicated that the passage was unconstitutional, as parliament did not have the required numbers to make a decision on the E-Levy.
“The Majority of less than 137 conducting business, only proceeded on illegal and unconstitutional business. Parliament did not have the numbers to take any decision that should be binding on Parliament and Ghanaians
“I think they have to come again on E-levy because as of today, I don’t think they had the numbers to say that the E-levy has been passed. We will question this decision in [the Supreme] court on the basis of the earlier ruling and on the basis of the fact that they said we can’t make a decision with 137 [members], but they can take with 137,” he told the media at a press conference.
This was after the Minority boycotted the consideration of the E-Levy at the second and third reading stages.
The bill was however passed by the Majority caucus in parliament.
Member of Parliament for Akim Swedru, Kennedy Osei Nyarko