Republic Vrs F & J Divine Glory School & Anor. [2022] GHADC 194 (5 November 2022)

Republic Vrs F & J Divine Glory School & Anor. [2022] GHADC 194 (5 November 2022)

Accused persons failed to submit social security contribution reports for their workers for January 2016 to July 2017, did not provide evidence of submission or reasonable excuse, and are therefore guilty under section 83(1)(d) and (f) of Act 766 as amended.

Citation
[2022] GHADC 194
Parties
Prosecution: The Republic; Accused: F & J Divine Glory School; Accused: Joseph A. Ashiley
Court
District Court
Jurisdiction
Ghana
Judgment Date
5 November 2022
Procedural Posture
Criminal / Judgment
Outcome
conviction and sentence
Legal Topics
Failure to Submit Social Security Contribution Reports, Burden of Proof, Employer Obligations, Reasonable Excuse, Statutory Interpretation
Source Language
English
Criminal Law Social Security Law Labour Law Failure to Submit Social Security Contribution Reports Burden of Proof Employer Obligations Reasonable Excuse Statutory Interpretation

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Parties

The Republic

Prosecution

F & J Divine Glory School

Accused

Joseph A. Ashiley

Accused

Procedural Posture

Criminal / Judgment

Legal Issues

  1. 1 Whether accused persons failed to submit social security contribution reports for workers for January 2016 to July 2017
  2. 2 Whether the failure was without reasonable excuse
  3. 3 Whether the burden of proof shifted to accused under section 83(1)(f) of Act 766

Ratio Decidendi

Accused persons failed to submit social security contribution reports for their workers for January 2016 to July 2017, did not provide evidence of submission or reasonable excuse, and are therefore guilty under section 83(1)(d) and (f) of Act 766 as amended.

Court Disposition

conviction and sentence

Orders

  • Accused persons sentenced to a fine of 400 penalty units each, in default six months imprisonment.
  • Accused persons ordered to submit SSNIT contribution reports for workers from January 2016 to July 2017 within ten days.