ZOOMLION GHANA LTD VS THE AUDITOR GENERAL (H1/229/2020) [2020] GHACA 16 (22 December 2020)

The appellant, being a private entity, is insulated from the effect of Article 187(7)(b) of the 1992 Constitution, and the disallowance and surcharge imposed on it by the Auditor General is unlawful and unconstitutional.

Citation: ZOOMLION GHANA LTD VS THE AUDITOR GENERAL (H1/229/2020) [2020] GHACA 16 (22 December 2020)
Parties: Plaintiff/appellant: Zoomlion Ghana Ltd.; Defendant/respondent: The Auditor General
Court: ghaca
Jurisdiction: Ghana
Judgment Date: 22 December 2020
Procedural Posture: Civil Appeal / Judgment
Outcome: appeal allowed
Legal Topics: Disallowance and Surcharge, Auditor General's Powers, Interpretation of Article 187(7), Due Process in Public Expenditure
Source Language: eng

Constitutional Law Administrative Law Public Finance Disallowance and Surcharge Auditor General's Powers Interpretation of Article 187(7) Due Process in Public Expenditure

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Parties

Zoomlion Ghana Ltd.

Plaintiff/appellant

The Auditor General

Defendant/respondent

Procedural Posture

Civil Appeal / Judgment

Legal Issues

1 Whether the Auditor General can lawfully impose disallowance and surcharge on a private entity under Article 187(7)(b) of the 1992 Constitution
2 Whether the payments made to the appellant failed to comply with due process of law

Ratio Decidendi

Court Disposition

appeal allowed

Orders

The notice of disallowance and surcharge of GH¢184,901,650.00 served on the appellant is set aside.
The demand for payment of same into the consolidated fund is set aside.