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X-TRA GOLD MINING LIMITED V. ATTORNEY-GENERAL

(2016) JELR 68786 (SC)

Supreme Court  •  CIVIL APPEAL NO. J1/23/2015  •  28 Jul 2016  •  Ghana

Coram
DOTSE JSC (PRESIDING), ANIN-YEBOAH JSC, BAFFOE-BONNIE JSC, GBADEGBE JSC, AKOTO-BAMFO (MRS.) JSC, BENIN JSC, PWAMANG JSC

Judgement

JUDGEMENT

BENIN, JSC

The facts of this case are quite straight forward but the Plaintiff introduced a lot of material that is irrelevant for the exercise of our jurisdiction for judicial review of legislation that has been properly invoked. Accordingly we shall trim the facts to those required for the purpose of determining the real issue before the court.

In 2009, the Parliament of Ghana passed into law the Fees and Charges (Miscellaneous Provisions) Act, 2009 (Act 793). It is a short piece of legislation with only three Sections as follows;

“Specified enactments

1. For the enactments specified in the first column of the Schedule and in relation to the revenue items specified in the second column of the Schedule, there is substituted for the fees and charges specified in the third column of the Schedule, the fees and charges specified in the fourth column of the Schedule.

Transfer of power

2. (1) The authority conferred under the enactments set out in the first column of the Schedule to det…

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