CENTER FOR JUVENILE DELIQUENCY (PLAINTIFF) V. GHANA REVENUE AUTHORITY (1ST DEFENDANT) AND THE ATTORNEY GENERAL (2ND DEFENDANT)

JUDGMENT

ADINYIRA (MRS), JSC

INTRODUCTION

My Lords, this delivery which happens to be my valedictory judgment after nearly 30 years on the bench with 13 years on the Supreme Court Bench, addresses a ‘fundamental prerequisite to the full enjoyment of fundamental human rights,’ that is the right of access to the courts. I have always believed the Judiciary would aspire to enforce legislation, but where legislative abridgement of human rights and freedoms is asserted, then, the court should be astute to examine the effect of the challenged legislation.

The Plaintiff, the Center for Juvenile Delinquency, is a Ghanaian Non-Governmental Organization; the Ghana Revenue Authority is sued as the 1^st Defendant being the authority in charge of the administration and collection of the country’s revenue and the Attorney General has been made the 2^rd Defendant as the principal legal advisor to the government

The challenge by the Plaintiff is in respect of the provision in the Revenue Administration Act,…