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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...

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...

Ending Employment Relationships Under Ghanaian Law: Basic Terms (1)
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Ending Employment Relationships Under Ghanaian Law: Basic Terms (1)

In virtually every employment case law, you are likely to find the following words and phrases in use: dismissal, summary dismissal, wrongful dismissal, wrongful termination, and unlawful termination. You will find litigants arguing in one form or the other that they have been dismissed, summarily dismissed, wrongfully dismissed, wrongfully terminated, or unlawfully terminated.  This often...

Inadequacies of the Definitions of Sexual Offences in the Criminal Offences Act
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Inadequacies of the Definitions of Sexual Offences in the Criminal Offences Act

Introduction While the Criminal Offences Act, 1960 (Act 29) outlines a number of criminal offences and prescribes punishments for offenders, a number of the crimes outlined in Act 29 have some intrinsic inadequacies. The gaps in their definitions present a challenge for successful prosecution of such crimes. Chapter six of the Criminal Offences Act, 1960...

Right to Privacy in Criminal Matters
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Right to Privacy in Criminal Matters

The right to privacy is a fundamental human right. Article 18, clause 2 of the 1992 Constitution provides that: “No person shall be subjected to interference with the privacy of his home, property, correspondence or communication except with law and as may be necessary in a free and democratic society for public safety or for...

Artificial Intelligence and The Ghanaian Legal Industry: An Angel or Demon?
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Artificial Intelligence and The Ghanaian Legal Industry: An Angel or Demon?

The world we live in has undergone several industrial revolutions.  The First Industrial Revolution used water and steam power to mechanize production. The Second used electric power to create mass production. The third used electronics and information technology to automate production and now we are witnessing the Fourth industrial revolution-a buildup or an extension of the...

Generic Names Not Brand Names
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Generic Names Not Brand Names

Manufacturers of products usually have one aim: to become the leaders in the market in which they operate. Apart from striving to make the best possible product, considerable effort is put into building the brand. An integral part of this process is choosing a ‘sign’, or ‘mark’ by which the product the product will be...

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Making Things Anew: A Review of The Supreme Court’s Approach To Constitutional Infractions

In the well known case of Marbury v Madison[1], Chief Justice Marshall counsels: “certainly all those who have framed written constitutions contemplate them as forming the fundamental and paramount law of the nation, and consequently the theory of every such government must be, that an act of the legislature repugnant to the constitution is void”....