Disagreement over wording of resolution

A bitter disagreement between the Majority and Minority drawn from legal technicalities on the wording of a resolution granting authority for waiver of various taxes to the Minister of Finance pushed voting to another day.

The resolution, which has been advertised on at least two previous occasions had its structure and wording deviating from previous ones. For the first time in the drafting history of Parliament, Section 26(2) of the Customs, Excise and Preventive Service (CEPS) (Management) Law, PNDC Law 330, was introduced as the foundation of the resolution, which attracted the most serious criticism from the Minority front bench.

Doe Adjaho, Minority Chief Whip, said the resolution had a serious defect since the PNDCL 330 did not cater for all taxes and levies to be exempted. He said the Minority did not disagree with the waiver of the taxes and levies per se but sought to question the legality of the resolution.

The member said laws existed on the various taxes and related issues and must be quoted as such. Papa Owusu Ankomah, Majority Leader, said: "When anything new is introduced, there is bound to be room for doubt."

He said the PNDCL 330 had the capacity to relate to all the laws that relate to the taxes whose exemption was been sought. The Leader quoted the VAT Act, Act 592 (Internal Revenue Service Act) adding that even the Ecowas levy seeks unquestionable relation to the PNDCL 330.

"We are doing the proper thing today. All the wrong things that we did in the past shall be done no more. The proper and correct thing ought to be done" Peter Ala Adjetey, Speaker, ruled that the legality of the resolution was not faulted but advised that the relevant laws relating to the various taxes should be quoted to erase any form of uncertainty.

He invited members to help in the redrafting of the resolution for voting to be taken afterwards. The resolution prayed Parliament to grant the Minister of Finance the power to grant tax and duty exemptions of 2 million dollars on vehicles and equipment for the execution of a water project for six towns in the Eastern Region.