Remove ex-refinery levy – Court of Appeal

High Court order which had directed it in November 2011 to remove levies im­posed on petroleum products, the court, in a unanimous decision, held that the NPA failed to convince it to stay the lower court’s order.

The court, presided over by Mrs Jus­tice Henrietta Abban, with Mr Justice F. Kusi-Appiah and Mr Justice E. K. Ayebi as panel members, also held that the NPA’s application for stay was devoid of merit.

It also awarded costs of GH¢500 against the NPA in favour of Develop­ment Data, a non-governmental organi­sation (NGO) which had contested the legality of the levy at the High Court.

A date is yet to be fixed for the hear­ing of the substantive appeal, which is praying the court. to dismiss, in its en­tirety, the lower court’s decision which directed the NPA to remove ex-refinery levies imposed on petroleum products.

The High Court, in November 2011, ruled as illegal the ex-refinery levy which had been part of the petroleum price build-up.

It, accordingly, ordered the NPA to scrap the levy and also refund all amounts accrued from the collection of the illegal levy to be paid into the Con­solidated Fund.

It further directed the NPA to publish the total amount collected from the ille­gal imposition and pay it into the Con­solidated Fund.    .

Dissatisfied with the lower court’s de­cision, the NPA filed an appeal at the Court of Appeal and filed an application for stay of execution ofthe lower court’s order, pending the outcome of the sub­stantive appeal.

However, the Court of Appeal, after carefully perusing documents filed by parties in the matter, upheld the decision by the High Court in that illegal price margins disguised as “ex-refinery differ­ential” should be knocked off the fuel pnces.

The High Court had, in January 2012, refused an application to stay execution of its earlier order.

Source: Daily Graphic

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