The Republic Vrs Kessie & Another [2023] GHADC 503 (5 April 2023)

The Republic Vrs Kessie & Another [2023] GHADC 503 (5 April 2023)

The accused failed to pay social security contributions and failed to submit contribution reports for the relevant periods without reasonable excuse. The evidence established beyond reasonable doubt that both the director and the company were liable under the National Pensions Act. The accused's explanations were unsubstantiated and did not amount to a reasonable excuse under the law.

Citation
[2023] GHADC 503
Parties
Prosecution: The Republic; Accused: Ibrahim Kessie; Accused: Ultimate Multimedia (Kesmi FM)
Court
District Court
Jurisdiction
Ghana
Judgment Date
5 April 2023
Procedural Posture
Criminal / Judgment
Outcome
Conviction and sentence
Legal Topics
Failure to Pay Social Security Contributions, Failure to Submit Social Security Reports, Corporate Criminal Liability
Source Language
English
Criminal Law Labour Law Social Security Law Failure to Pay Social Security Contributions Failure to Submit Social Security Reports Corporate Criminal Liability

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 7 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

The Republic

Prosecution

Ibrahim Kessie

Accused

Ultimate Multimedia (Kesmi FM)

Accused

Procedural Posture

Criminal / Judgment

Legal Issues

  1. 1 Whether the accused failed to pay social security contributions as required by law
  2. 2 Whether the accused failed to submit social security contributions reports without reasonable excuse

Ratio Decidendi

The accused failed to pay social security contributions and failed to submit contribution reports for the relevant periods without reasonable excuse. The evidence established beyond reasonable doubt that both the director and the company were liable under the National Pensions Act. The accused's explanations were unsubstantiated and did not amount to a reasonable excuse under the law.

Court Disposition

Conviction and sentence

Orders

  • A1 sentenced to a fine of 200 penalty units or in default, 3 months imprisonment
  • Accused to pay the social security contributions of GHS3,712.50 on or before 14th April, 2023