Three members of the Minority Caucus in Parliament have failed to halt the implementation of the Electronic Transfer Levy Act, (E-levy), which came into force on Sunday, May 1, 2022. The applicants were given a flat tyre in a 7-0 decision by the Supreme Court yesterday, May 4, 2022.
The three Members of Parliament (MPs) who filed an interlocutory injunction in respect of the implementation of the E-levy are Haruna Iddrisu, Tamale South constituency, Mahama Ayariga, Bawku Central constituency, and Samuel Okudzeto Ablakwa, North Tongu constituency.
The apex court made up of seven-panel of justices – Nene Amegatcher (President), Mariama Owusu, Ashie Kotey, Getrude Torkornoo, Lovelace Johnson, Emmanuel Yoni Kulendi, and Henrietta Mensah Bonsu – unanimously dismissed the injunction application.
The MPs had wanted to stop the government from implementing the levy ahead of the determination of an earlier motion they have filed at the Supreme Court to challenge the passage of the E-Levy Bill on March 29.The Minority MPs are contending that the composition of the House at the time of passing the law did not meet the threshold per the apex court’s decision in the case of Justice Abdulai versus Attorney-General.
The Court in the Justice Abdulai V. Attorney-General case held that the constitutional quorum number for decision-making and voting in Parliament is 138. The applicants insist the House was in short of two members to constitute the quorum.
Nonetheless, the Ghana Revenue Authority (GRA) has already started the mobilization of the 1.5% on mobile money and other electronic cash transfers.The Supreme Court, however, has ordered the GRA to keep accurate records of all E-levy revenues to enable a refund to payees if it is later determined that the law was passed unconstitutionally.
