Federal Board Of Inland Revenue V. Independent National Electoral Commission (2009)

LawGlobal-Hub Lead Judgment Report

AYOBODE OLUJIMI LOKULO-SODIPE, J.C.A.

The case now on appeal was commenced by Originating Summons by (i) Federal Board of Inland Revenue and (2) Attorney-General, of the Federation as 1st and 2nd Plaintiffs respectively, against the Independent National Electoral Commission (hereinafter simply referred to as “INEC”) as Defendant. The 1st Plaintiff later brought an application praying for an Order striking out the name of the 2nd Plaintiff from the suit. The instant appeal has been lodged by the sale Plaintiff – Federal Board of Inland Revenue (hereinafter simply referred to as “the Appellant”) against the judgment delivered on 3rd April, 2007 in the case by Hon, Justice Binta Muritala Nyako of the Federal High Court, Abuja Division, dismissing the said Appellant’s claims, The Federal High Court will hereinafter be simply referred to as “the lower court”.

Five questions were posed for the determination of the lower court in the Originating Summons dated 28/2/2007 and which has a supporting affidavit deposed to by one Femi Edgal on the same 28/2/2007. The questions are:-

“(i) whether in the light of the provisions of-

(a) Section 137(1)(j)of the Constitution of the Federal Republic of Nigeria, 1999

(b) Section 182(1)(j) of the Constitution of the Federal Republic of Nigeria; 1999;

(c) Section 66(1)(1) of the Constitution of the Federal Republic of Nigeria; 1999;

(d) Section 107(1)(i) of the Constitution of the Federal Republic of Nigeria; 1999;

(e) Section (1)(1) (sic) and (1)(3) (sic) of the Constitution of the Federal Republic of Nigeria; 1999, the Federal Inland Revenue Service, of the Federal Board of Inland Revenue ought not to ascertain the genuiness (sic) and the adequacy of tax paid contained in the Tax Clearance Certificates submitted by candidates seeking election and appointment into public offices to the Defendant.

(ii) whether a community reading of Section 24(1) of the Constitution of the Federal Republic of Nigeria 1999 and items 59 and 60(a) of the Second Schedule to the said Constitution does not confer on the Defendant an obligation to forward to the appropriate and lawful agency all matters connected with the authenticity of the Tax Clearance Certificate submitted by every citizen including aspiring political holders;

(iii) whether by virtue of the provision of Section 48(4) of the Personal Income Tax Act, CAP P8 Laws of the Federation of Nigeria, that the Plaintiffs are not entitled by notice to the Defendant to request the delivery to the 1st Plaintiff of information, including a name and address of any individual within the time limited by the notice, concerning any information in respect of the income or personal circumstances of the said individual.

(iv) whether by virtue of the provisions of Section 85(2), (3) and 4(s) of the Personal Income Tax Act CAP P8, Laws of the Federation of Nigeria, 2004 (the Act) the Defendant is not under a legal obligation to demand from a person seeking appointment or election into public office a Tax Clearance Certificate for the three years immediately preceding the current year of assessment; and

(v) whether in view of the provisions of Section 85(2), (3) and (4) of the Act, the 1st Plaintiff or any other relevant authority, as defined in the Act, is not under a legal duty to verify Tax Clearance Certificates submitted to the Defendant for appointment or election into public office to enable the 1st Plaintiff or any other relevant authority ascertain their validity, genuineness (sic) and adequacy of tax paid.”

The reliefs sought in the Originating Summons given the questions posed for the determination of the lower court are:-