“Following the Ghana Revenue Authority’s assessment of the general readiness of some Charging Entities to integrate with the E-levy Management System, the Commissioner General has decided on a modified phased approach for the implementation of the e-levy from 1st May,” the notice dated Thursday April 28, 2022, and signed by the GRA boss, Rev. Dr. Ammishaddai Owusu-Amoah reads.

Meanwhile, a private legal practitioner, Nana Kwesi Boaitey has indicated that until the Supreme Court makes a pronouncement on the E-levy, government should go ahead and implement it.

His comment comes on the back of three Members of Parliament on Minority side filing an application at the Supreme Court for an injunction on implementation of the levy pending the hearing of their substantive case challenging the constitutionality of passage of the E-Levy.

But speaking to Lily Mohammed on Starr Today Wednesday, Mr. Boitey indicated that nothing stops the Executive from implementing a law that has been passed and assented by the President.

“Until an order has been made there is no injunction restraining you, you can go ahead and do whatever until the court makes a specific order. Now, my position in respect of the enforcement of law. I do not believe that the court will take the view that if somebody is asking that a person be restrained from observing the law and that person goes ahead and observes the law regardless, it is in contempt of the court. Because there is a law passed by Status and once Status creates something to be done everybody is supposed to observe it and the Executive really has no discretion.

“The contention that the Constitution has been violated is invalid until the Supreme Court pronounces so. In the meantime, as we sit here Parliament has passed a law and the President has assented to the law, the Arm of Government that has the duty to implement the law has no discretion whether or not they will implement it,” Mr. Boaitey added.

He continued: “Even assuming without admitting that the application, we want to be careful not to determine the merit or otherwise, but the question will be what harm will be caused if the law is implemented when probably it is said to be bad law. Now, if you weigh that against what harm will be caused if the law is not implemented and it is determined that that is good law then again I will dare say that there is no court that will encourage disobedience of the law. On the whips of a person because they believe that that law is bad. Until the Court has pronounced that indeed, in truth and in fact the law is bad.”


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