<table> 
<tr>
                                            <td vAlign="top" align="left" width="1354" height="64">
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <b>
                                              <span style="font-family: Arial">
                                              INTERPRETATION ACT, 1960 (CA 4)</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              As amended by</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              ARRANGEMENT OF SECTIONS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Section</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              1. Application.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Operation of Enactments</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              2. Long title and preamble.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              3. Punctuation.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              4. Headings and marginal notes.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              5. Descriptive words.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              6. Amended, substituted and 
                                              applied enactments.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              6A. Authorisation of Reprinting.
                                              </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              6B. Validation of Certain Provious 
                                              Reprints.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              7. Textual insertion not affected 
                                              by repeal of amending enactment.
                                              </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              8. Effect of repeal, revocation or 
                                              cesser.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              9. Effect of substituting 
                                              enactment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Construction of Powers and Duties</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              10. Statutory powers and duties.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              11. Power to grant licences, 
                                              authorisations and permits.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              12. Appointments to office.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Procedure and Practice</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              13. Service of documents.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              14. Rules of Court.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              15. Administration of oath.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              16. Deviation in forms.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Common Law and Customary Law</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              17. The common law.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              18. Customary law.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Interpretation of Enactments</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              19. Use of text-books and other 
                                              publications in construction of 
                                              enactments.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              20. Republic: when bound.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              21. Construction of statutory 
                                              instrument.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              22. Time.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              23. Reckoning of periods of time 
                                              by the calendar: month and year.
                                              </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              24. Distance.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              25. Age.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              26. Gender and number.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              27. &quot;Shall&quot; and &quot;may&quot;.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              28. Corresponding parts of speech.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              29. Reference to series of 
                                              provisions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              30. Names commonly used.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              31. Country.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              32. Interpretation of particular 
                                              terms.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              32A. Extension of 1981-82 
                                              Financial Year</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              33. Commencement of this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              34. Repeals.</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial">
                                              &nbsp;AN ACT</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              </p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial">
                                              OF THE CONSTITUENT ASSEMBLY OF 
                                              GHANA</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              ENTITLED</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              THE INTERPRETATION ACT, 1960</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              AN ACT to provide for the 
                                              interpretation of the Constitution 
                                              and other enactments.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              DATE OF PASSING: 29th June, 1960</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              WHEREAS by section 2 of the 
                                              Constituent Assembly and 
                                              Plebiscite Act, 1960 (No. 1) this 
                                              Constituent Assembly is authorised 
                                              to enact such provisions for or in 
                                              connection with the establishment 
                                              of a new Constitution as it thinks 
                                              fit:</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              AND WHEREAS it is expedient to 
                                              enact the provisions hereinafter 
                                              appearing in consequence of the 
                                              enactment of the Constitution:</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              NOW THEREFORE BE IT ENACTED by the 
                                              Constituent Assembly as follows:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 1&#8212;Application.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Each provision of this Act applies 
                                              to every enactment being&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the Constitution, an Act 
                                              (including this Act) of the 
                                              Constituent Assembly or of the 
                                              Parliament of the Republic of 
                                              Ghana.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) a legislative measure 
                                              continued in force by the 
                                              Constitution, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) an instrument made (directly 
                                              or indirectly) under any such 
                                              enactment,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              except insofar as the contrary 
                                              intention appears in the 
                                              enactment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <i>
                                              <span style="font-family: Arial">
                                              Operation of Enactments</span></i></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 2&#8212;Long Title and Preamble.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The long title and the preamble 
                                              form part of an Act intended to 
                                              assist in explaining the purport 
                                              and object of the Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 3&#8212;Punctuation.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Punctuation forms part of an 
                                              enactment and may be used as an 
                                              aid to its construction.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 4&#8212;Headings and Marginal 
                                              Notes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              An arrangement of sections or of 
                                              similar divisions of an enactment 
                                              placed at the front of an 
                                              enactment, an arrangement of 
                                              sections or of similar divisions 
                                              of an enactment placed at the 
                                              front of an enactment, titles 
                                              placed at the head or beginning of 
                                              any subdivision of an enactment 
                                              and notes and references placed at 
                                              the side of any provision are 
                                              intended for convenience of 
                                              reference only and do not form 
                                              part of the enactment.[As amended 
                                              by the Interpretation (Amendment) 
                                              Act, 1961 (Act 92) s.1]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 5&#8212;Descriptive Words.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Words in an enactment descriptive 
                                              of another enactment are intended 
                                              for convenience of reference only 
                                              and shall not be used as an aid to 
                                              the construction of the enactment 
                                              to which they refer.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6&#8212;Amended, Substituted and 
                                              Applied Enactments.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">A 
                                              reference in an enactment to any 
                                              enactment shall be construed as a 
                                              reference to it as for the time 
                                              being amended by any provision, 
                                              including a provision contained in 
                                              the enactment in which the 
                                              reference is made or in a later 
                                              enactment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where an enactment is repealed or 
                                              revoked and another enactment is 
                                              substituted, by way of amendment, 
                                              revision or consolidation, a 
                                              reference to the repealed or 
                                              revoked enactment shall be 
                                              construed as a reference to the 
                                              substituted enactment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where an enactment applies another 
                                              enactment, whether with or without 
                                              modification, and the applied 
                                              enactment is subsequently repealed 
                                              or revoked it shall continue to 
                                              apply according to the terms of 
                                              the enactment which applies it, 
                                              notwithstanding the repeal or 
                                              revocation.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6A&#8212;Authorisation of 
                                              Reprinting.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Where any enactment is 
                                              amended, the Minister responsible 
                                              for Justice may authorise the 
                                              reprinting of such enactment as so 
                                              amended.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Where any enactment is 
                                              reprinted under the authority 
                                              granted under subsection (1) of 
                                              this section, every copy of the 
                                              enactment as so reprinted shall be 
                                              deemed to be the authentic and 
                                              correct copy of the enactment on 
                                              the date of the reprinting if,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the date of such reprinting is 
                                              printed on the copy; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the copy purports to be 
                                              printed by the Government 
                                              Printer.[As Inserted by the 
                                              Interpretation (Amendment) (No.2) 
                                              Act, 1962 (Act 145), s.1]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6B&#8212;Validation of Certain 
                                              Previous Reprints.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Every copy of an enactment which 
                                              was amended, and thereafter 
                                              reprinted by the Government 
                                              Printer or under his authority, 
                                              between the first day of July, 
                                              1960 and the date of the 
                                              commencement of this Act shall be 
                                              deemed to be the true and 
                                              authentic copy of such enactment, 
                                              notwithstanding that the 
                                              provisions of section 6A of the 
                                              principal Act (inserted by section 
                                              1 of this Act) were not complied 
                                              with[ Inserted and to be cited as 
                                              the Interpretation (Amendment) 
                                              (No.2) Act, 1962 (Act 145), s.2].</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 7&#8212;Textual Insertion not 
                                              Affected by Repeal of Amending 
                                              Enactment.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The repeal or revocation of an 
                                              enactment which provides for a 
                                              textual insertion in another 
                                              enactment shall not affect the 
                                              insertion and the text of the 
                                              altered enactment shall continue 
                                              to stand as altered, 
                                              notwithstanding the repeal or 
                                              revocation.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 8&#8212;Effect of Repeal, 
                                              Revocation or Cesser.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The repeal or revocation of an 
                                              enactment shall not&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) revive anything not in force 
                                              or existing at the time when the 
                                              repeal or revocation takes effect; 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) affect the previous operation 
                                              of the enactment or anything duly 
                                              done or suffered thereunder; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) affect any right, privilege, 
                                              obligation or liability acquired, 
                                              accrued or incurred thereunder; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) affect any penalty, forfeiture 
                                              or punishment incurred in respect 
                                              of any offence committed 
                                              thereunder; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) affect any investigation, 
                                              legal proceeding or remedy in 
                                              respect of any such right, 
                                              privilege, obligation, liability, 
                                              penalty, forfeiture or punishment,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              and any such investigation, legal 
                                              proceeding or remedy may be 
                                              instituted, continued or enforced, 
                                              and any such penalty, forfeiture 
                                              or punishment may be imposed, as 
                                              if the enactment had not been 
                                              repealed or revoked.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) When an enactment expires, 
                                              lapses or otherwise ceases to have 
                                              effect this section shall apply as 
                                              if the enactment had then been 
                                              repealed or revoked.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 9&#8212;Effect of Substituting 
                                              Enactment.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where an enactment is repealed or 
                                              revoked and another enactment is 
                                              substituted, by way of amendment, 
                                              revision or consolidation&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) all authorities and persons 
                                              established or acting under the 
                                              repealed or revoked enactment 
                                              shall continue to be established, 
                                              or to be entitled to act, under 
                                              the substituted enactment; [As 
                                              amended by the Interpretation 
                                              (Amendment) Act, 1961, (Act 92), 
                                              s.2]</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) every bond and security given 
                                              by a person appointed under the 
                                              repealed or revoked enactment 
                                              shall remain in force and all 
                                              books, papers and things used 
                                              under it shall continue to be used 
                                              so far as consistent with the 
                                              substituted enactment; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) all proceedings taken under 
                                              the repealed or revoked enactment 
                                              shall be prosecuted and continued 
                                              under and in conformity with the 
                                              substituted enactment, so far as 
                                              consistently may be.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <i>
                                              <span style="font-family: Arial">
                                              Construction of&nbsp; Powers and Duties</span></i></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 10&#8212;Statutory Powers and 
                                              Duties.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Where an enactment confers a 
                                              power or imposes a duty the power 
                                              may be exercised and the duty 
                                              shall be performed from time to 
                                              time as occasion requires.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Where an enactment confers a 
                                              power, or imposes a duty, to do 
                                              any act or thing all such powers 
                                              shall be deemed to be also given 
                                              as are reasonably necessary to 
                                              enable that act or thing to be 
                                              done or are incidental to the 
                                              doing thereof. [As amended by the 
                                              Interpretation (Amendment) Act, 
                                              1961, (Act 92) s.3]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 11&#8212;Power to Grant 
                                              Licences, Authorisations and 
                                              Permits.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where an enactment confers power 
                                              to grant a licence, authorisation 
                                              or permit, the power includes 
                                              power to revoke, suspend or amend 
                                              the licence, authorisation or 
                                              permit.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 12&#8212;Appointments to Office.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Where an enactment confers a 
                                              power to appoint a person to an 
                                              office, whether for a specified 
                                              period or not, the power includes&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) power to remove or suspend 
                                              him;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) power, exercisable in the 
                                              manner and subject to the 
                                              limitations and conditions 
                                              applicable to the power to 
                                              appoint&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">(i) 
                                              to reappoint or reinstate him;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 72.0pt">
                                              <span style="font-family: Arial">
                                              (ii) to appoint a person to act in 
                                              his stead either generally or in 
                                              regard to specified functions, 
                                              during such time as the authority 
                                              in whom the power of appointment 
                                              to the office is vested considers 
                                              expedient.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A reference in an enactment to 
                                              the holder of an office shall be 
                                              construed as including a reference 
                                              to a person for the time being 
                                              appointed to act in his stead, 
                                              either, as the case may require, 
                                              as respects the functions of the 
                                              office generally or the functions 
                                              in regard to which he is 
                                              appointed.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <i>
                                              <span style="font-family: Arial">
                                              Procedure and Practice</span></i></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 13&#8212;Service of Documents.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Where an enactment authorises 
                                              or requires a document to be 
                                              served on any person without 
                                              directing it to be served in a 
                                              particular manner the service of 
                                              the document may be effected 
                                              either&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) by personal service, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) by post in accordance with 
                                              subsection (2) of this section, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) by leaving it for him with 
                                              some person apparently over the 
                                              age of sixteen at his usual or 
                                              last known place of abode or 
                                              business, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) in the case of a corporate 
                                              body or an unincorporated body of 
                                              persons, by delivering it to the 
                                              secretary or clerk of the body at 
                                              the registered or principal office 
                                              of the body or serving it by post 
                                              in accordance with subsection (2) 
                                              of this section on the secretary 
                                              or clerk at his office, or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) if it is not practicable after 
                                              reasonable inquiry to ascertain 
                                              the name or address of an owner or 
                                              occupier of, or person having a 
                                              particular estate or interest in, 
                                              premises on whom the document 
                                              should be served, by addressing 
                                              the document to him by the 
                                              description &quot; owner &quot; or 
                                              &#8220;occupier&quot; of, or by the 
                                              description of the particular 
                                              estate or interest in, the 
                                              premises (naming them) to which 
                                              the document relates, and by 
                                              delivering it to some person 
                                              apparently over the age of sixteen 
                                              on the premises or, if there is no 
                                              person on the premises to whom it 
                                              can be delivered, by affixing it, 
                                              or a copy of it, to some 
                                              conspicuous part of the premises.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Where an enactment authorises 
                                              or requires a document to be 
                                              served by post, whether the word 
                                              &quot;serve&quot; or some other word is 
                                              used, service may be effected by 
                                              prepaying, registering and posting 
                                              an envelope containing the 
                                              document, addressed to the person 
                                              on whom the document is to be 
                                              served at his last known postal 
                                              address; and, unless the contrary 
                                              is proved, the document shall be 
                                              deemed to have been served at the 
                                              time at which the envelope would 
                                              have been delivered in the 
                                              ordinary course of post.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 14&#8212;Rules of Court.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where an enactment confers 
                                              jurisdiction on a court or other 
                                              tribunal or varies its 
                                              jurisdiction, the authority having 
                                              for the time being power to make 
                                              rules regulating the practice and 
                                              procedure of that court or 
                                              tribunal may make such rules as 
                                              appear to the authority to be 
                                              necessary or expedient for 
                                              regulating the practice and 
                                              procedure of the court or tribunal 
                                              in the exercise of the 
                                              jurisdiction.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 15&#8212;Administration of Oath.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where by an enactment power is 
                                              conferred to require&nbsp; evidence to 
                                              be given on oath otherwise than in 
                                              a court the power includes power 
                                              to administer the oath. or take an 
                                              affidavit or statutory 
                                              declaration.[As substituted by the 
                                              Interpretation (Amendment) Act, 
                                              1961 (Act 92), s.4]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 16&#8212;Deviation in Forms.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where a form is prescribed or 
                                              specified by an enactment, 
                                              deviations from the form not 
                                              materially affecting the substance 
                                              or calculated to mislead shall not 
                                              invalidate the form used.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <i>
                                              <span style="font-family: Arial">
                                              The Common Law and Customary Law</span></i></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 17&#8212;The Common Law.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The common law, as comprised 
                                              in the laws of Ghana, consists, in 
                                              addition to the rules of law 
                                              generally known as the common law, 
                                              of the rules generally known as 
                                              the doctrines of equity and of 
                                              rules of customary law included in 
                                              the common law under any enactment 
                                              providing for the assimilation of 
                                              such rules of customary law as are 
                                              suitable for general application.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) In the case of inconsistency, 
                                              an assimilated rule shall prevail 
                                              over any other rule, and a rule of 
                                              equity shall prevail over any rule 
                                              other than an assimilated rule.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) While any of the statutes of 
                                              general application continue to 
                                              apply by virtue of the Courts Act, 
                                              1960 (C.A. 9), they shall be 
                                              treated as if they formed part of 
                                              the common law, as defined in 
                                              subsection (1), prevailing over 
                                              any rule thereof other than an 
                                              assimilated rule.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) In deciding upon the existence 
                                              or content of a rule of the common 
                                              law, as so defined, the Court may 
                                              have regard to any exposition of 
                                              that rule by a court exercising 
                                              jurisdiction in any country.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) A reference in an enactment to 
                                              the common law shall be construed 
                                              as a reference to it as affected 
                                              by any enactment for the time 
                                              being in force.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 18&#8212;Customary Law.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Customary law, as comprised in 
                                              the laws of Ghana, consists of 
                                              rules of law which by custom are 
                                              applicable to particular 
                                              communities in Ghana, not being 
                                              rules included in the common law 
                                              under any enactment providing for 
                                              the assimilation of such rules of 
                                              customary law as are suitable for 
                                              general application.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A reference in an enactment to 
                                              a customary law shall be construed 
                                              as a reference to it as affected 
                                              by any enactment for the time 
                                              being in force.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <i>
                                              <span style="font-family: Arial">
                                              Interpretation of Enactments</span></i></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 19&#8212;Use of Text-Books and 
                                              Other Publications in Construction 
                                              of Enactments.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) For the purpose of 
                                              ascertaining the mischief and 
                                              defect which an enactment was made 
                                              to cure and as an aid to the 
                                              construction of the enactment a 
                                              court may have regard to any 
                                              text-book or other work of 
                                              reference, to the report of any 
                                              commission of inquiry into the 
                                              state of the law, to any 
                                              memorandum published by authority 
                                              in reference to the enactment or 
                                              to the Bill for the enactment and 
                                              to any papers laid before the 
                                              National Assembly in reference to 
                                              it, but not to the debates in the 
                                              Assembly.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The aids to construction 
                                              referred to in this section are in 
                                              addition to any other accepted 
                                              aid.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 20&#8212;Republic: When Bound.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Republic shall not be bound by 
                                              an enactment except by express 
                                              terms or by necessary implication.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 21&#8212;Construction of 
                                              Statutory Instrument.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">A 
                                              statutory instrument shall be 
                                              construed as one with the Act 
                                              under which it is made.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 22&#8212;Time.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) References in an enactment to 
                                              time are to Greenwich mean time.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Where in an enactment a period 
                                              of time is expressed to begin on a 
                                              particular day, that day shall be 
                                              included in the period.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Where in an enactment a period 
                                              of time is expressed to be 
                                              reckoned from, or after, a 
                                              particular day, that day shall not 
                                              be included in the period.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) Where in an enactment a period 
                                              of time is expressed to end on, or 
                                              be reckoned to a particular day, 
                                              that day shall be included in the 
                                              period.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) Where the time limited by an 
                                              enactment for the doing of 
                                              anything expires on a Sunday or a 
                                              public holiday, the time so 
                                              limited shall extend to and the 
                                              thing may be done on the first 
                                              following day that is not a Sunday 
                                              or a public holiday.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (6) Subsections (2) to (5) of this 
                                              section apply in relation to a 
                                              period expressed in days whether 
                                              or not the number of days is 
                                              expressed to be clear days.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (7) Where in an enactment anything 
                                              is required to be done on a 
                                              particular day, then, if that day 
                                              happens to fall on a Sunday or 
                                              public holiday, the thing shall be 
                                              considered as duly done if it is 
                                              done on the first following day 
                                              that is not a Sunday or public 
                                              holiday.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 23&#8212;Reckoning of Periods of 
                                              Time by the Calendar: Month and 
                                              Year.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) In an enactment &quot;month&quot; means 
                                              a calendar month, that is to say, 
                                              a month reckoned according to the 
                                              calendar.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) If the period indicated in the 
                                              enactment begins on any date other 
                                              than the first day of any of the 
                                              twelve months of the calendar it 
                                              is to be reckoned from the date on 
                                              which it is to begin to the date 
                                              in the next month numerically 
                                              corresponding, less one, or, if 
                                              there is no corresponding date, to 
                                              the last day of that month.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              For example: a month beginning on 
                                              15th January ends on 14th 
                                              February; a month beginning on 
                                              31st January ends on 28th February 
                                              (or 29th February in a leap year).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) If the indicated period is one 
                                              of two, three or more months, it 
                                              is to be reckoned from the date on 
                                              which it is to begin to the date 
                                              numerically corresponding, less 
                                              one, in the second, third or other 
                                              successive month thereafter or, if 
                                              there is no such corresponding 
                                              date, to the last day of the 
                                              latter month.</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              For example: a period of six 
                                              months beginning on 15th August 
                                              ends on 14th February; a period of 
                                              six months beginning on 30th or 
                                              31st August ends on 28th February 
                                              (or 29th February in a leap year).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) In an enactment &quot;year&quot; means a 
                                              period of twelve months.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 24&#8212;Distance.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In the measurement of distance for 
                                              the purpose of an enactment, the 
                                              distance shall be measured in a 
                                              straight line on a horizontal 
                                              plane and may be determined by 
                                              reference to the most recent 
                                              edition of a Government survey map 
                                              available at the time of 
                                              determination unless that distance 
                                              is proved incorrect as to the 
                                              particular distance which is to be 
                                              determined.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 25&#8212;Age.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              For the purpose of an enactment a 
                                              person shall be regarded as having 
                                              attained a given age at the 
                                              beginning of the day on which the 
                                              anniversary of his birth occurs 
                                              and not on the previous day.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 26&#8212;Gender and Number.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) In an enactment words 
                                              importing the male sex include 
                                              females and words importing the 
                                              female sex include males.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Where an enactment employs the 
                                              term &quot;person&quot; or &#8220;party&quot;, the use 
                                              of a pronoun importing the 
                                              masculine gender shall not of 
                                              itself be construed as limiting 
                                              the term to a natural person.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) In an enactment&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) words in the singular include 
                                              the plural, and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) words in the plural include 
                                              the singular.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 27&#8212;&#8220;Shall&#8221; and &#8220;May&#8221;.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In an enactment made after the 
                                              passing of this Act, &quot;shall&#8221; shall 
                                              be construed as imperative and 
                                              &quot;may&quot; as permissive and 
                                              empowering.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 28&#8212;Corresponding Parts of 
                                              Speech.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where a word is defined in an 
                                              enactment other parts of speech 
                                              and grammatical variations of that 
                                              word have corresponding meanings.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 29&#8212;Reference to Series of 
                                              Provisions.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Where a consecutive series of 
                                              provisions of an enactment is 
                                              described by reference to the 
                                              first and last in the series, the 
                                              description shall be read as 
                                              including such first and last 
                                              provisions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 30&#8212;Names Commonly Used.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In an enactment a name commonly 
                                              applied to a country, place, 
                                              public department, body, 
                                              corporation, society, authority, 
                                              officer, functionary, or other 
                                              person or thing whatsoever means 
                                              that to whom or to which the name 
                                              is commonly applied, 
                                              notwithstanding that it is not the 
                                              formal name or that it is 
                                              abbreviated.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 31&#8212;Country.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">A 
                                              reference in an enactment to a 
                                              country includes reference to any 
                                              territory for whose international 
                                              relations that country is 
                                              responsible.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 32&#8212;Interpretation of 
                                              Particular Terms.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) In an enactment&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;Act&#8221; or &#8220;Act of Parliament&#8221; means 
                                              the Constitution, an Act of&nbsp; the 
                                              Constituent Assembly or of 
                                              Parliament, or any legislative 
                                              measure of an authority formerly 
                                              exercising power to make laws for 
                                              the territory or any part of the 
                                              territory comprised in the 
                                              Republic but does not include a 
                                              statute of general application, 
                                              continuing to apply by virtue of 
                                              section 154 of the Courts Act, 
                                              1960 (C.A. 9);</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;act&#8221; includes an omission and 
                                              references to the doing of an act 
                                              shall be construed accordingly;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;affidavit&quot;, in the case of 
                                              persons allowed by law to make an 
                                              affirmation or declaration instead 
                                              of an oath, includes such 
                                              affirmation or declaration;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;bank holiday&quot; means a day&nbsp; which 
                                              is by law to be kept as a close 
                                              holiday in all banks;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;commencement&quot;, in reference to an 
                                              enactment, means the time at which 
                                              the enactment comes into force;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;the common law&quot; shall be 
                                              construed in accordance with 
                                              section 17 of this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Commonwealth country&quot; means any 
                                              of the members of the 
                                              Commonwealth, other than Ghana, 
                                              comprising the United Kingdom, 
                                              Canada, Australia, New Zealand, 
                                              India, Pakistan, Ceylon, the 
                                              Federation of Malaysia, the 
                                              Federation of Nigeria, the 
                                              Republic of Cyprus, Sierra Leone 
                                              and any other country for the time 
                                              being recognized as a member;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;consular officer&#8221; means 
                                              consul-general, consul, 
                                              vice-consul, consular agent, or 
                                              any person for the time being 
                                              authorised to discharge the duties 
                                              of consul-general, consul or 
                                              vice-consul;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;contravention&quot;, in reference to 
                                              an enactment, includes a failure 
                                              to comply with it;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;costs&quot; includes fees, charges, 
                                              disbursements, expenses and 
                                              remuneration;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;country&quot; has the meaning given to 
                                              it by section 31 of this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;court&quot; means a court of competent 
                                              jurisdiction;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;Crown Agents&quot; means the Crown 
                                              Agents for Oversea Governments and 
                                              Administrations for the time 
                                              being;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;customary law&quot; shall be construed 
                                              in accordance with section 18 of 
                                              this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;enactment&quot; means an Act or 
                                              statutory instrument or any 
                                              provision of an Act or statutory 
                                              instrument;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;export&quot; means to take or cause to 
                                              be taken out of the Republic by 
                                              any means whatsoever;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;financial year&#8221; means a period of 
                                              twelve months ending on the 31st 
                                              day of December.[As amended by the 
                                              Interpretation Act (Amendment) 
                                              Law, 1982 (PNDCL 12), s.1]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;functions&quot; includes powers and 
                                              duties; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Gazette&#8221; means an ordinary or an 
                                              extraordinary issue of the Ghana 
                                              Gazette and includes a 
                                              Supplement;&quot;goods &quot; means all 
                                              kinds of movable property;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Government&quot; includes any 
                                              authority by which the executive 
                                              power of the State is duly 
                                              exercised in a particular case;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Government Printer&quot; means the 
                                              printer authorised to print 
                                              enactments;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Government survey map&quot; means a 
                                              map made under an enactment 
                                              providing for the survey of land 
                                              on behalf of the Government;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;immovable property&quot; means land;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;import&quot; means to bring or cause 
                                              to be brought into the Republic by 
                                              any means whatsoever;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;individual&quot; means a natural 
                                              person and does not include a 
                                              corporation;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;infant&quot; means a person who has 
                                              not attained the age of twenty-one 
                                              years;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;land&quot; includes land covered by 
                                              water, any house, building or 
                                              structure whatsoever, and any 
                                              estate, interest or right in, to 
                                              or over land or water;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;local authority&quot; means a District 
                                              Assembly or other authority 
                                              established under the Local 
                                              Government Act, 1993 (Act 462); or 
                                              any other authority established in 
                                              accordance with that Act.[As 
                                              Amended by the Interpretation 
                                              (Amendment) Act, 1961 (Act 92) 
                                              s.5(a) and further amended by the 
                                              Local Government Act, 1993 (Act 
                                              462), sch. 7)] </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Local government council&quot; means a 
                                              District Assembly or any other 
                                              council established under the 
                                              Local Government Act, 1993 (Act 
                                              462.[As substituted by the Local 
                                              Administration Act, 1971 (Act 
                                              359), sch. 5 and further amended 
                                              by the Local Government Act, 1993 
                                              (Act 462), sch. 7)]&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;master&quot;, in reference to a ship, 
                                              means any person, except a pilot 
                                              or harbour master, having for the 
                                              time being control or charge of 
                                              the ship;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;midnight&quot;, in reference to a day, 
                                              means the point of time at which 
                                              that day ends;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;Minister&quot;, in relation to a 
                                              Ministry the portfolio of which is 
                                              held by the President, means the 
                                              President;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;month&quot; has the meaning given to 
                                              it by section 23 of this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;movable property&quot; means property 
                                              of every description, including 
                                              growing crops, except land;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;oath&quot;, in the case of a person 
                                              allowed by law to make an 
                                              affirmation or declaration instead 
                                              of an oath, includes such 
                                              affirmation or declaration;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;person&quot; includes a body corporate 
                                              (whether a corporation aggregate 
                                              or a corporation sole) and an 
                                              unincorporated body of persons as 
                                              well as an individual;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;public holiday&quot; means any day 
                                              which is by law to be observed as 
                                              a public holiday;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;public officer&quot; means a member of 
                                              any of the Public Services, 
                                              namely, the Civil Service, the 
                                              Judicial Service, the Police 
                                              Service, the Local Government 
                                              Service and such other services as 
                                              may, pursuant to Article 51 of the 
                                              Constitution, be constituted by 
                                              Act of Parliament as Public 
                                              Services of Ghana, and any other 
                                              person declared by any enactment 
                                              to be a public officer;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;registered dentist&quot; means a 
                                              person registered as a dentist 
                                              under the law for the time being 
                                              in force for the regulation of the 
                                              dental profession;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;registered medical practitioner&quot; 
                                              means a person registered as a 
                                              medical practitioner under the law 
                                              for the time being in force for 
                                              the regulation of the medical 
                                              profession;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;ship&quot; includes every description 
                                              of vessel used in navigation not 
                                              exclusively propelled by oars or 
                                              paddles;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;signature&quot; includes a mark and a 
                                              thumbprint;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;Southern Ghana&quot; means the area 
                                              comprising the Eastern Region, the 
                                              Western Region, the Central Region 
                                              and the Volta Region;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Statutory corporation&quot; means a 
                                              corporation established by Act of 
                                              Parliament or under the Statutory 
                                              Corporations Act, 1961 (Act 
                                              41).[As inserted by the 
                                              Interpretation (Amendment) Act, 
                                              1961 (Act 92), s.5(b)]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;statutory declaration&#8221; means a 
                                              declaration made in accordance 
                                              with the Statutory Declarations 
                                              Act, 1835;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;vessel&quot; includes floating craft 
                                              of every description;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;will&quot; includes a codicil;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;writing&quot; and expressions 
                                              referring to writing include 
                                              printing, lithography, 
                                              typewriting, photography and other 
                                              modes of representing or 
                                              reproducing words or figures in 
                                              visible form;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;week&quot; means the period between 
                                              midnight on any Saturday and 
                                              midnight on the next following 
                                              Saturday;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;week-day&quot; means a day which is 
                                              not Sunday.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;year&quot; has the meaning given to it 
                                              by section 23 of this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) In an enactment continued in 
                                              force by the Constitution&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;Act &quot; or &quot; Act of Parliament &quot; 
                                              includes an Ordinance, Order in 
                                              Council, order, proclamation, 
                                              rule, regulation or bye-law;
                                              </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &#8220;Ordinance &quot; includes an Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 32A&#8212;Extension of 1981-82 
                                              Financial Year.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Notwithstanding anything to the 
                                              contrary, and for the purposes of 
                                              Government financial transactions 
                                              the period commencing on the 1st 
                                              day of July, 1982 and ending on 
                                              the 31st day of December, 1982 
                                              shall be deemed to be part of the 
                                              1981-82 financial year.[ Inserted 
                                              and to be cited as the 
                                              Intrepretation Act (Amendment) 
                                              Law, 1982 (PNDCL 12),&nbsp; s.2]</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 33&#8212;Commencement of&nbsp; this 
                                              Act.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              This Act shall come into operation 
                                              at the same time as the 
                                              Constitution.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 34&#8212;Repeals.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Each of the following is hereby 
                                              repealed: </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Interpretation Act, 1957 (No. 
                                              29).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Section 14 (2) of the Statutory 
                                              Instruments Act, 1959 (No. 52).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In paragraph 1 of the Table to 
                                              section 4 of the National Assembly 
                                              Act, 1959 (No. 78), the words &quot; 
                                              other than a Minister or 
                                              Parliamentary Secretary&#8221;.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">&nbsp;</p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p></td>
                </tr>
              </tbody>
            </table>
          </td>
        </tr>
        <tr>
          <td width="76" height="50" bgcolor="#003366">&nbsp;</td>
          <td width="777" height="50">
            <p align="center">
              </table>
            </td>
        </tr>
