
Results for "E-Levy records"
41 results.




Opinion
The Ineffectiveness of Criminal Prosecution in Tax Recovery in Ghana: Insights from the Case of The Republic v. Warren Oil Company Limited
Rebecca Eduafo-Abraham, Esq.

Opinion
The Intricacies of Hearsay Evidence: A Legal Conundrum
The article critiques the complex application of the hearsay rule in Ghanaian law despite statutory reforms under the Evidence Act, 1975 (NRCD 323). It argues that the trial judge in the Opuni case misapplied the law by relying on an inappl...
Derick Adu-Gyamfi

Opinion
Remedies Under Ghanaian Company Law: Addressing the Gap for Aggrieved Directors, Shareholders, and Secretaries
This article examines the deficiencies in Ghanaian company law regarding remedies for aggrieved directors, shareholders, and secretaries affected by unauthorized changes in company records. It highlights the lack of a non-judicial route for...
Anthony Danquah

Opinion
‘Robo-Justice’: A Critical Examination of Artificial Intelligence (AI) Adoption in Ghana’s Legal System
The article explores how AI is reshaping Ghana's legal system, emphasizing both its efficiency benefits and the ethical and procedural risks it poses. It concludes that while AI can aid legal processes, it cannot replace human judgment, and...
Elizabeth Asantewaa Ofori and Goodnuff Appiah Larbi

Opinion
The Moral Nuances of Adverse Possession in Ghana
This article explores the complex moral, legal, religious, and philosophical debates surrounding adverse possession, emphasizing its declining social approval and relevance in Ghana’s modern property system. It calls for reform or abolition...
Justice Alexander Osei Tutu

Opinion
Section 2A of the Income Tax Act, 2015 (Act 896) of Ghana (As Amended): A Drafting Error or a Case for the Exercise of Discretion?
"The author of this Article is of the considered opinion that Parliament intended to use the word “shall” in section 2A (1) of Act 896 (as Amended) and that the word “may” was used in error."
Charles Acquah

Opinion
Rethinking Article 68(5) of the 1992 Constitution – Taxation of the Emoluments of the President of the Republic of Ghana – An Introspection
The author in this article examines some recent events, the historical or constitutional basis for why Ghana's President is exempted from paying taxes on his salary and explores the need to rethink this position of the law
Frederick Gurah Sampson

Opinion
Refined Justice for All
The article examines the Justice for All Programme at Kumasi Central Prison in 2025 as a practical justice-sector intervention that brings courts into prison settings to review remand cases, grant or vary bail, and reduce prolonged pre-tria...
Emmanuel Brobbey

Opinion
The Judicial Powers of the Judicial Committee of a Traditional Council
This article examines the judicial powers of the Judicial Committee of a Traditional Council in Ghana, outlining its composition, jurisdiction, appointment process, and adjudicatory functions in chieftaincy disputes. It also discusses appea...
Richard Appiah Kubi

Opinion
Navigating An Application For Letters Of Administration: A Practical Guide for the Lawyer and the Judge from First Instructions to the Final Administration of the Estate
The article provides a practical guide to applications for Letters of Administration in Ghana, covering the lawyer’s duties in investigating the deceased’s family, assets, liabilities and entitlement to administer the estate. It also explai...
HH Malcolm Bedzrah

Opinion
From Runway To Red Flag: Probing the Cocaine and Cash Allegations at Kotoka International Airport
This article examines the drug and cash trafficking allegations at Kotoka International Airport involving AirMed and Cavok flights, based on disclosures by whistleblower Ntim Fordjour. It proposes a detailed, forensic-led investigation cove...
Ebo Dantse

Opinion
The Law Office Morgue: Why Are Lawyers Paying to Store Dead Files?
Law firms in Ghana often store old client files indefinitely, incurring unnecessary costs. This article explores the financial, compliance, and operational challenges of file storage and provides strategic solutions, including charging stor...
Dennis Adjei Dwomoh

Opinion
Arguing points of law under the omnibus ground of appeal; The decision in Owusu Domena v Amoah
"The omnibus ground of appeal is the oft-quoted “the judgment is against the weight of evidence”... Discover the reasons advanced for why this may lead to delays in the process
Derick Adu-Gyamfi

Opinion
When the Machine Knows the Law: Artificial Intelligence, Superintelligence and the Future of Lawyers and Judges in Ghana
This article examines how artificial intelligence could transform Ghana’s legal profession and judiciary, particularly legal practice, employment, judicial decision-making and access to justice. It advocates responsible AI integration while...
HH Malcolm Bedzrah

Opinion
Does A Poisonous Mango Tree Necessarily Bear Poisoned Mangoes?: The “Fruit of the Poisonous Tree” Doctrine’s Applicability in Ghanaian Evidence Law
The article examines the “fruit of the poisonous tree” doctrine and how Ghanaian courts deal with evidence obtained through unlawful or unconstitutional means. It explains that, following Raphael Cubagee v Michael Yeboah Asare & Others, Gha...
HH Malcolm Bedzrah

Opinion
Ghana Cannot Arrest Its Way Out of Galamsey - A Case for Medium Scale Mining Revolution
The article argues that Ghana cannot eliminate illegal mining through arrests and military operations alone because these measures fail to address the economic and regulatory factors sustaining galamsey. It proposes a medium-scale mining fr...
Yaw Boampong Adu-Brempong

Opinion
Scanning of Law Firm Documents- A simple habit for greater efficiency
The article discusses the risks of relying on manual filing systems in law firms and advocates for implementing a scanning policy. It highlights benefits like improved efficiency, enhanced security, reduced legal risks, and progress toward...
Dennis Adjei Dwomoh, Esq.
