(1) Subject to subsections (2) and (3) of this section and section 16 (1), the Minister shall refuse to

comply in whole or in part with a request for mutual legal assistance if the Minister considers that

(a) compliance with the request would prejudice the security, international relations or other essential public interests of the Republic,

(b) the request relates to an offence or proceedings of a political character,

(c) there are reasonable grounds to believe that compliance with the request would facilitate the prosecution or punishment of a person on account of race, colour, ethnic origin, gender, religion, creed, nationality or political opinion or would be prejudicial for any of these reasons to a person affected by the request,

(d) the request relates to conduct in relation to which the person accused, or suspected of having committed an offence has been acquitted or convicted by a court of competent jurisdiction,

(e) the request relates to conduct which in the foreign State is an offence only under military law or a law relating to military obligations,

(f) the request relates to the transfer of a detained person who has refused to be transferred by a foreign State to the Republic for the purpose of examination as a witness, and

(g) the execution of the request would contravene the laws of the Republic.

(2) For the purposes of this Act, an offence shall not be considered as an offence of a political character if

(a) it is an offence within the scope of an international Convention to which both the Republic and the foreign State. are parties, and

(b) that convention imposes on Ghana and the foreign State an obligation to extradite or prosecute an accused person for the commission of the offence; or

(c) it is an offence within the scope of an international Convention against terrorism.

(3) For the purpose of this Act, the secrecy rules of a banking or financial institution shall not be the sole ground for a refusal to provide the required assistance.

(4) A person aggrieved by the refusal to comply in whole or in part with a request for mutual legal assistance may apply to the High Court for judicial review.