An
Pastor Obinim, the applicant wanted the court to declare that the issuance and service on him to clear his tax liability is null and void.
In his application to invoke the judicial review jurisdiction of the
The head pastor subsequently initiated the action pursuant to Section 42 of the Revenue Administration Act, 2016, Act 915 and joined the
But in its judgement delivered on
She said the applicant, not having followed the laid-down procedure to make his objections to be given a hearing as required by law, in the considered opinion of "this court is just setting up his own wilful failure and default as grounds for seeking judicial review".
Justice Boakye-Agyei stated that the applicant, having admitted that he was served with notice of his tax liability should have followed the prescribed rules to have his grievances addressed.
"He cannot use his failure as a ground to seek judicial review. This instant case is not a proper and appropriate case for the court to exercise its powers of judicial review," Justice Boakye-Agyei stated.
On
Dissatisfied with the decision of the GRA, the applicant filed a Notice of Tax Objection which was served on GRA on
The applicant's reasons for his objections were inter alia, that he is the Head Pastor of the
Pastor Obinim stated that his only source of income is from his shops which he has paid all tax liabilities for.
On
The applicant submitted that until and unless a decision is made and served on him personally, the GRA is estopped under the law to proceed to enforcement as far as the recoveries of the purported sum is concerned.
Pastor Obinim argued that the decision of the GRA to issue a third party Debtor Notice against the applicant was arbitrary, capricious and lawless and that justice would be best served if the applicant is given a fair hearing as far as the Notice of Objection dated
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