ZOOMLION GHANA LIMITED VS THE AUDITOR GENERAL (H1/229/2020) [2020] GHACA 15 (29 October 2020)

ZOOMLION GHANA LIMITED VS THE AUDITOR GENERAL (H1/229/2020) [2020] GHACA 15 (29 October 2020)

The Court of Appeal determined that the question of whether the Auditor-General can surcharge a person other than a public officer under Article 187(7)(b)(i) of the Constitution is a genuine constitutional issue requiring interpretation by the Supreme Court, and thus referred the question for determination.

Citation
ZOOMLION GHANA LIMITED VS THE AUDITOR GENERAL (H1/229/2020) [2020] GHACA 15 (29 October 2020)
Parties
Appellant: Zoomlion Ghana Limited; Respondent: The Auditor-General
Court
ghaca
Jurisdiction
Ghana
Judgment Date
29 October 2020
Procedural Posture
Civil Appeal / Reference to Supreme Court by Case Stated
Outcome
Reference to Supreme Court for constitutional interpretation
Legal Topics
Interpretation of Constitutional Powers, Auditor General's Powers, Surcharge and Disallowance, Public Vs Private Liability
Source Language
eng
Constitutional Law Administrative Law Public Finance Law Interpretation of Constitutional Powers Auditor General's Powers Surcharge and Disallowance Public Vs Private Liability

Case Brief

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Parties

Zoomlion Ghana Limited

Appellant

The Auditor-General

Respondent

Procedural Posture

Civil Appeal / Reference to Supreme Court by Case Stated

Legal Issues

  1. 1 Whether the Auditor-General's power to surcharge under Article 187(7)(b)(i) of the 1992 Constitution extends to private persons or is limited to public officers.

Ratio Decidendi

The Court of Appeal determined that the question of whether the Auditor-General can surcharge a person other than a public officer under Article 187(7)(b)(i) of the Constitution is a genuine constitutional issue requiring interpretation by the Supreme Court, and thus referred the question for determination.

Court Disposition

Reference to Supreme Court for constitutional interpretation

Orders

  • The question of whether the Auditor-General can surcharge a person other than a public officer under Article 187(7)(b)(i) of the Constitution is referred to the Supreme Court for determination.