IN THE SUPERIOR COURT OF JUDICATURE

IN THE HIGH COURT OF JUSTICE

(HUMAN RIGHTS DIVISION)
ACCRA- A.D. 2019

SUIT NO:

IN THE MATTER OF ARTICLES 21(1)(f) AND 33 OF THE 1992

CONSTITUTION OF THE REPUBLIC OF GHANA

AND

IN THE MATTER OF AN APPLICATION BY DZIFA GUNU FOR THE

ENFORCEMENT OF HIS FUNDAMENTAL HUMAN RIGHTS

DZIFA GUNU APPLICANT

VRS.

1. THE ATTORNEY-GENERAL RESPONDENTS

Ministries, Accra
2. MINISTER OF COMMUNICATIONS
Accra
3. MOBILE TELECOMMUNICATIONS NETWORK GHANA
Accra.

NOTICE OF MOTION

APPLICATION FOR THE ENFORCEMENT OF FUNDAMAENTAL HUMAN

RIGHTS
(ORDER 67 RULE 1 AND 2(1) OF C.I. 47)

PLEASE TAKE NOTICE that this Honorable Court shall be moved by GODWIN
KUDZO TAMEKLO ESQ, Counsel for and on behalf of the Applicant herein
praying this Honorable Court for the reliefs deposed to in the affidavit in
support of the application pursuant to the instant application for the
enforcement of applicant’s fundamental human rights upon the grounds
deposed to in the accompanying affidavit.

And for such further order or orders as this Honorable Court may deem fit.
COURT TO BE MOVED on …………. the……….day of …... 2019 at 9 o’clock in
the forenoon or so soon thereafter as Counsel for the Applicant may be heard.
DATED AT AYINE AND FELLI LAW OFFICES, H/NO. C808/29, 1 ST CLOSE
LILY STREET, EAST LEGON, ACCRA, THIS 13TH DAY OF OCTOBER, 2019

……………………………………..
GODWIN KUDZO TAMEKLO
LIN NO: GAR 20789/19
LAWYER FOR APPLICANT
BP NO:3000024883

THE REGISTRAR
HIGH COURT
(HUMAN RIGHTS DIVISION)
ACCRA

AND FOR SERVICE ON:

1. THE ATTORNEY-GENERAL
Ministries, Accra
2. MINISTER OF COMMUNICATIONS
Accra

IN THE SUPERIOR COURT OF JUDICATURE

 IN THE HIGH COURT OF JUSTICE
(HUMAN RIGHTS DIVISION)
ACCRA- A.D. 2019

SUIT NO:

IN THE MATTER OF ARTICLES 21(1)(f) AND 33 OF THE 1992

CONSTITUTION OF THE REPUBLIC OF GHANA

AND

IN THE MATTER OF AN APPLICATION BY DZIFA GUNU FOR THE

ENFORCEMENT OF HIS FUNDAMENTAL HUMAN RIGHTS

DZIFA GUNU APPLICANT

ACCRA)

VRS.

1. THE ATTORNEY-GENERAL RESPONDENTS

Ministries, Accra
2. MINISTER OF COMMUNICATIONS
Accra
3. MOBILE TELECOMMUNICATIONS NETWORK GHANA
Accra

AFFIDAVIT OF DZIFA GUNU IN SUPPORT OF MOTION FOR THE

ENFORCEMENT OF HIS FUNDAMENTAL HUMAN RIGHTS
(ORDER 67 RULE 2(1) OF C.I.47)

I, DZIFA GUNU OF HSE #B247/21,NAA SAABA STREET,NORTH KANESHIE,

in the Greater Accra Region of the Republic of Ghana make oath and say as
follows:

1. That I am the Deponent herein and a citizen of Ghana.

2. That I am the Applicant in the above intituled suit and user of the registered
sim card with no: 0244378516.

3. That I depose to this Affidavit for and on my own behalf in support of the
application before this Court praying the Court for orders enforcing my
fundamental human rights.
4. That the facts to which I depose in my instant affidavit are within my
personal knowledge, information and honest belief.

5. That I acquired knowledge of the facts to which I depose in this affidavit as a

result of me being a customer of Mobile Telecommunications Network
Ghana, a telecommunication network in Ghana.

6. That at the hearing of this application, Counsel shall seek the leave of this
Honorable Court to refer to all processes filed in connection with the instant
application as if all such processes were incorporated in my present affidavit
and deposed to.

7. That the 1st Respondent is the principal legal advisor to the Government of
Ghana and the proper person to sue in matters involving official conducts of
public officers.

8. That the 2nd Respondent is the Minister for communications.

9. That the 3rd Respondent is a mobile network operator that I subscribe to.

10. That on the 1st October 2019 the Mobile Network Operators started
deducting 9% from airtime purchased by their subscribers as
Communication Service Tax(CST) following the coming into force of the
Communication Service Tax(CST) 2019.

11. That since the commencement of the deduction of nine percent(9%) as CST
from subscribers by the Mobile Network Operators including the 3rd
Respondent, each time a deduction is made from the airtime purchased, a
subscriber is notified of the said deduction and the total amount of airtime
lost due to the deduction.

12. That being unhappy with the decision of the Mobile Network Operators
including the 3rd Respondent, notifying subscribers each time a deduction is
made as CST, the 2nd Respondent through a directive titled DIRECTIVES
ON COMMUNICATION SERVICE TAX(CST) IMPLEMENTATION dated 9th
October, 2019 directed that the notification of deduction from subscribers
as CST must stop with immediate effect. (attached is the directive marked
EXHIBIT GT)
13. That in EXHIBIT GT the 2nd Respondent further directed that the CST
should be treated the same way as VAT,NHIL, GETFUND levy and all other
taxes and levies imposed on entities doing business in Ghana.

14. That in EXHIBIT GT, the 2nd Respondent specifically stated “this
extraordinary upfront deduction of CST and notification of same to
subscribers must stop with immediate effect.”

15. That the effect of this administrative directive is to hide the tax deductions
from me.

16. That as a subscriber of the 3rd Respondent and a citizen of Ghana, I have
the constitutional right to know and be informed of the deductions made on
the airtime that I purchase from MTN Ghana and any other Mobile Network
Operator.

17. That flowing from paragraph 13 of this affidavit, the directive therefore from
the 2nd Respondent that all Mobile Network Operatives must with immediate
effect stop giving notifications to their subscribers on deductions made from
airtime purchased by the subscribers including me as CST constitutes an
interference with my constitutional right to information contrary to article
21(1)(f) of the 1992 Republican Constitution.

18. That the said directive from the 2nd Respondent asking the Mobile Network
Operators including the 3rd Respondent to stop notifying customers or
subscribers including myself of the deductions made from purchased
airtime as CST which I am directly affected by the said directive as a
customer or subscriber of MTN Ghana runs counter to transparency and
openness which are fundamental values of the 1992 Constitution of Ghana
and the Rule of Law.

19. That I am advised and verily believe same to be true that to the extent that
the directive by the 2nd Respondent interferes with my right to information
from my service provider, the said directive violates article 21(1)(f) of the
1992 Constitution of Ghana and to that extent null and void and of no legal
effect.

20. That I am advised and verily believe same to be true that under the Revenue
Administration Act, 2009(Act 791), the administration and management of
tax revenues reside in the Ghana Revenue Authority and not the 2 nd
Respondent and further that the CST Act 2019 does not apply the principles
of the Value Added Tax (VAT) Act, 2013(Act 2013).
21. That since the 2nd Respondent is not the proper person in terms of the
Revenue Administration Act to issue an administrative order on how a tax
policy should be implemented, the said directive that the CST should be
treated like all other levies and taxes are treated in Ghana is illegal and
unlawful.

22. That I am advised and verily believe same to be true that anytime I buy
airtime(recharge card), my service provider immediately informs me of the
tax that I am paying as a citizen for national development.

23. That by reason of the upfront deductions and notification to customers

including myself, I am adequately informed as to the total component of the
recharge amount that I am paying as taxes as approved by Parliament
under the Communications Service Tax Act(2013) as amended in 2019.

24. That I am able to determine the CST payable from the recharge anytime I
buy the recharge card in a very open and transparent manner consistent
with good governance in a democratic society.

25. That accordingly, the grounds upon which I make this instant application
for the enforcement of my fundamental human rights are as follows:

a. The directive by the 2nd Respondent that Mobile Network Operators

including the 2nd Respondent should not be giving upfront notifications
on tax deductions made from purchased airtime as CST constitutes an
interference with my right to information as a consumer or subscriber of
3rd Respondent, MTN Ghana thus contravenes article 21(1) (f) of the 1992
Constitution and same is illegal and wrongful.

b. The proper person to issue an administrative order on how a tax policy

should be implemented is the Ghana Revenue Authority within the
meaning of the Revenue Administration Act, 2009(Act 791) hence the
directive by the 2nd Respondent that the CST should be treated like any
other tax and or levy is illegal, unlawful as same is not one of the
“qualifications” contemplated under article 21(1)(f) of the 1992
Constitution.

26. That on the basis of the grounds deposed to at paragraph 25 above, I pray
this Court for the following reliefs;
 i. A declaration that the interference with my right to information as a
customer or subscriber of the 3rd Respondent evidenced in exhibit GT
issued by the 2nd Respondent is contrary to article 21(1) (f) of the
1992 Constitution hence is illegal and wrongful.

ii. A declaration that the tax policy order by the 2nd Respondent that the
CST should be treated like any other tax and or levy is illegal,
unlawful and the usurpation of the powers of the Ghana Revenue
Authority within the meaning of the Revenue Administration Act,
2009(Act 791) .

iii. An order directed at the 2nd Respondent to reverse the directive that
service providers should stop notifying subscribers including myself of
the deductions made from airtime as Communications Service Tax.

iv. An interim order directed at the 2nd and 3rd Respondents restraining
them from going ahead with the implementation of the directive in
exhibit GT pending the final determination of this application.

27. That unless this Court intervenes, the 2nd Respondent will continue to
violate my constitutional right to information through EXHIBIT GT which
directs that Mobile Network Operators should with immediate effect stop
giving notification to their subscribers including myself on deductions made
from purchased airtime as CST.

28. WHEREFORE I depose to this affidavit in good faith

…………………………….
DEPONENT

SWORN TO IN ACCRA
THIS ……. DAY OF
OCTOBER, 2019

BEFORE ME
COMMISSIONER OF OATHS