AZIZU MAFETORM V. GHANA REVENUE AUTHORITY

JUDGMENT

1 Background

On 28 November 2018, by a writ of summons, the plaintiff commenced this action against the defendant for the following reliefs:

i. A declaration that the defendant’s workmen acted unlawfully by detaining the plaintiff’s vehicle with registration number GN 2342-16

ii. An order for the release of the plaintiff’s vehicle with registration number GN 2342-16

iii. An order directed at the defendant to pay to plaintiff, the daily earnings of GH2,000.00 of the said vehicle from 2nd November 2018 till the date of release of the vehicle.

iv. Costs. 

2 Parties’ statements of case. 

Plaintiff’s case is that on 2 November 2018, officers of the defendant, an agency of the state that mobilizes revenue and taxes for the state impounded his truck – a M.A.N. Diesel Truck GN 2342-16 on suspicion that the chassis number of the truck had been tampered with, ostensibly to avoid payment of the requisite import duty charges on that particular vehicle to the state. Plaintiff claims that there wa…