The MPs had earlier filed a writ challenging the quorum that passed the controversial law which was expected to be heard on May 4.

However, with the commencement of the E-levy transaction fixed for May 1, they want it halted.

In a motion notice for an application for interlocutory injunction filed at the Supreme Court on Tuesday, April 19, 2022, the NDC MPs want the government to be restrained from commencing with the implementation of the Levy until the determination of the substantive suit before the Court.

They argue that “a determination by the Court that the Electronic Transfer Levy Act, 2022(Act 1075) was passed contrary to Article 104(1) of the Constitution would render the Electronic Transfer Levy Act, 2022(Act 1075) null and void and of no effect. 

“Therefore, it is judicially prudent that the Government of Ghana through the Ghana Revenue Authority or its officers and agents are restrained from commencing with the implementation of the Levy until the constitutionality of the passage of the Electronic Transfer Levy Act, 2022(Act 1075) is determined.”

The Plaintiffs again contend that ” there are serious and weightier constitutional matters for the Court to determine, therefore, it is just and convenient that the implementation of the Levy by the Ghana Revenue Authority is temporarily frozen by the Court.”

“That unless the Ghana Revenue Authority is restrained, a subsequent nullification of the passage of the Electronic Transfer Levy Act, 2022(Act 1075) by the Court cannot restore the status quo.

“That unless the Ghana Revenue Authority is restrained, irreparable harm would be occasioned to the Plaintiffs and also to millions of citizens of Ghana and all other persons in Ghana on the basis that if the Court nullifies the passage of the Electronic Transfer Levy Act, 2022(Act 1075), the Government of Ghana would not be in the position to reimburse all the money paid by the millions of citizens of Ghana and all other persons. This will lead to the unfortunate situation of the Government of Ghana unjustly enriching itself on the basis of illegality at the expense of the citizens of Ghana and all other persons in Ghana.

“That if the Government of Ghana is not restrained from commencing with the implementation of the Electronic Transfer Levy and there is a subsequent nullification of the passage of the Electronic Transfer Levy Act by the Court, the Plaintiffs, millions of citizens of Ghana and other persons may engage in a multiplicity of suits all over the country to retrieve amounts of money that Government obtained through a law declared to be unconstitutional. This will lead to unnecessary expenses in litigation and a nuclear meltdown in the administration of justice.

“That the Government of Ghana does not stand to suffer any irreparable harm and or inconvenience if the Ghana Revenue Authority is restrained from proceeding to implement the collection of the levy until the determination of the substantive suit.

“That the Plaintiffs having raised an allegation of a breach of the Constitution in the passage of the Electronic Transfer Levy Act, 2022(Act 1075), in order to avoid incalculable damage, injury and inconvenience not only to the people of Ghana but as well as undermining the Constitution which is the supreme law of the land, the justice of the case demands that the implementation of the Electronic Transfer Levy Act, 2022(Act 1075) is put on hold until the final determination of the instant suit.

The motion is expected to be moved on May 4, 2022.