Year: 2019

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Reflections on the Commissioner-General’s Power to Recover Taxes from Third-Party Debtors
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Reflections on the Commissioner-General’s Power to Recover Taxes from Third-Party Debtors

Introduction: In recent times, some banks and financial institutions have been freezing their customers account based on notices from the Ghana Revenue Authority (GRA) represented by the Commissioner-General. These customers wonder whether or not the Commissioner-General or anybody authorized by him has the power to garnish their account without prior notice to them or a...

Does South Africa Bear any International Responsibility for the Xenophobic Attacks by its Citizens on other African Nationals?
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Does South Africa Bear any International Responsibility for the Xenophobic Attacks by its Citizens on other African Nationals?

The Law of State Responsibility is the branch of Public International Law that regulates the determination of the legal liability of a state for internationally wrongful acts committed against another state or an international legal person. To be liable under this body of rules, it must be shown that the impugned acts are (a) attributable...

Brief Note on Customary Divorce
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Brief Note on Customary Divorce

Discussions on the types of marriages celebrated in Ghana have in recent times given the impression that persons married under the ordinance have more advantages than their counterparts married under customary law.  Although this assertion may be true in some very limited instances1, spousal rights under the 1992 Constitution2 and some enactments like the Matrimonial Causes Act, 1971 (Act 367), Wills Act, 1971 (Act 360)3, Criminal Offences Act, 1960 (Act 29)4 and the Intestate Succession Act, 1985 (PNDCL 111) do not discriminate against spouses under either type of marriage. It is my opinion that when it comes to the dissolution of marriages (divorce),...

Enforcement Procedure of a Registered Charge  Under Ghanaian Law
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Enforcement Procedure of a Registered Charge Under Ghanaian Law

1. Introduction On 23rd December 2008, the Borrowers and Lenders Act, 2008 (Act 773) was enacted to, amongst others, improve on the existing standards of disclosure of information on lending and borrowing, and also promote a consistent loan recovery and enforcement system by lenders. To this end, the Collateral Registry was established by Act 773...

What is AfCFTA?  And what does Ghana’s hosting of the AfCFTA Secretariat mean for the Country, Legally Speaking?
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What is AfCFTA? And what does Ghana’s hosting of the AfCFTA Secretariat mean for the Country, Legally Speaking?

I. Introduction At its 12thExtraordinary Summit held from 6 to 7 July 2019 in the Nigerien capital Niamey, the African Union chose Ghana to host the Secretariat of the African Continental Free Trade Area (“AfCFTA Secretariat”). The AfCFTA Secretariat is the institution charged with providing administrative support for the implementation of the AfCFTA Agreement.   The...

Foetus’ Right to Protection: Comparing Abortion to Homicide
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Foetus’ Right to Protection: Comparing Abortion to Homicide

Article 297(e) of the 1992 Constitution provides that persons include female persons and corporations. In the case of New Patriotic Party v Attorney General[1], the Supreme Court held that persons are both natural and artificial persons, i.e., human beings and body corporates respectively[2]. In line with this, section 66(1) of Act 29 specifies that, “in order...

Mental Health and Criminal Law in Ghana
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Mental Health and Criminal Law in Ghana

Mental health issues have dominated global health conversations over the years, mainly due to the increasing rates of suicide, depression and substance abuse, especially among the youth. Mental health encompasses the emotional and psychological wellbeing of a person. In Ghanaian criminal legislation, there are offences that border on the affected mental health of accused persons at...

Is Africa Ready for the Continental Free Trade Area with the Growing Spate of Xenophobia?
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Is Africa Ready for the Continental Free Trade Area with the Growing Spate of Xenophobia?

“The Only Thing We Learn From History Is That We Learn Nothing From History.” Georg Wilhelm Friedrich Hegel  About fifty years ago, under the visionary leadership of Ghana’s first President, Dr. Kwame Nkrumah, the Organization of African Unity, now the African Union (AU), conceived an African Common Market program. According to Dr. Kwame Nkrumah, it...