ANNOR II AND OTHERS v. THE REPUBLIC Criminal law and procedure—Basic rate—Refusal to pay—Charge of wilful neglect to pay annual basic rate—Plea of justification—Statutory obligation of local council to provide amenities—Failure to provide amenities—Whether accused justified in refusing to pay rate—Local Government Act, 1961 (Act 54), s. 96—Local Government (Jomoro Local Council) Establishment Instrument, 1962 (E.I. 197).