Kano State Government & Ors V. Hon. Nasiru Muhammad (2016)

LawGlobal-Hub Lead Judgment Report

HABEEB ADEWALE OLUMUYIWA ABIRU, J.C.A.

This appeal is against the judgment of the Kano State High Court in Suit No K/450/2011 delivered by Honorable Justice Tani Yusuf Hassan (as she then was) on the 24th of April, 2012. The Respondent, as claimant, commenced the action in the lower Court against the Appellants, as defendants, and his claims, by an amended statement of claim dated 20th of October, 2011, were for:
i. A declaration that the action of the first Defendant conveyed in a letter dated 10th of June, 2011 directing the Plaintiff to hand over the affairs of the Board of Internal Revenue Kano Sate to the most Senior Director/Staff is ultra vires the powers of the Governor of Kano State, illegal, null and void.
ii. A declaration that the action of the first and second Defendants in appointing the fifth Defendant as Chairman of Board of Inland Revenue Kano Sate when the Claimant tenure as prescribed by law has not ended or expired is invalid, illegal, null and void.
iii. An order that the Claimant is still and remains the Executive Chairman of Board of Internal Revenue of Kano State until his tenure expires

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in June 2015.
iv. An order declaring the appointment of the fifth Defendant by the first and second Defendants when the Claimant’s tenure has not expired as invalid, null and void and of no effect.
v. An order that the interpretation placed on Section 10 item (f) of Kano State Revenue Administration Law 2010 by the agents of the first and second Defendants in directing the Claimant to hand over his position to another person is wrongful and not the intendment of the provision of the law.
vi. An order directing the fifth Defendant to stop parading, presenting himself and performing the functions of Executive Chairman of Kano State Board of Internal Revenue.
vii. Injunction restraining the fifth Defendant or any other person or agent of the first and second Defendants from performing the functions of Executive Chairman of Kano State Board of Internal Revenue pending the determination of the substantive suit.
viii. Damages of N10 Million for wrongful termination of the Claimant’s appointment as Executive Chairman Kano State Board of Internal Revenue.
ix. The Claimant claims against the Defendants in the Alternative as follows:
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The Claimant claims from the first to the third Defendants jointly and severally the sum of N38,343,976.84 as entitlements or benefits attached to the office that would accrue to the Claimant as Executive Chairman Kano State Board of Internal Revenue from June 2011 until June 2015.
2. The particulars of the entitlement, the basis for their computation and the amounts are as follows:
a. Salary emolument, monthly emolument as N363 ,962.20 x 49 months with effect from June 2011 amounting to N17,83 4,147 .80
b. The Claimant is entitled to severance allowance at 300% of Annual Basic Salary i.e N1,247,870 and which is N3,743,610.00.
c. Transport/Vehicle maintenance of Annual Basic Salary for 4 years and 1 month at N3,821,601.88.
d. Furniture Allowance at 300% of Annual Basic Salary paid once in 4 years, provision for the fifth year is required and this is N935,902.50.
e. Medical Allowance at 300% of Annual Basic Salary for 4 years at N1,497,444.00.
f. Security Personnel Allowance at 30% of Annual Basic Salary for 4 years at N1,497,444.00.
g. Annual leave allowance at 10% of Annual Basic Allowance for 5 years at N623,935.00.<br< p=””>

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h. Annual Bonus/l3t month pay at one month basic salary per annum for 5 years at N519,945.83.
i. Kano State Board of Internal Revenue incentive, excess of target of at least N150,000.00 per month at N7,350,000.00.
i. Annual Sallah Ram Bonus 50% of monthly basic salary for five years at N259,972.92.
3. An order of this Honorable Court directing the Secretary to the Kano State Government to compute and direct that the Claimant’s gratuity and other benefits be paid to him forthwith.

On the pleadings, the Respondent, after stating his previous work experience, educational fellowships and background, averred that he was appointed the Executive Chairman of the Kano State Board of Internal Revenue by the second Appellant on the 7th of August, 2009 and that the appointment was for a tenure of five years and was governed by Kano State Revenue Administration Law of 2010. It was his case that in 2011, when a change of guard occurred in the office of the second Appellant, the second Appellant announced the dissolution of the Boards of Directors of all State Owned companies, agencies and parastatals, including the Board of Inland Revenue, with

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immediate effect and that this decision was communicated to him in a letter dated the 10th of June, 2011 from the office of the Secretary to the Government of Kano State. It was his case that this led to an exchange of letters between himself and the office of the Secretary to the Government of Kano State and that since his appointment, he has been performing his duties creditably well and he has not been found incapable of performing his functions or of having been involved in dishonest or corrupt practice or found guilty of corruption and dishonesty and he possesses no mental disability debarring him from functioning in the office. It was his case that he could not be removed from office in the manner purported by the first and second Appellants when he has not been found guilty of misconduct, corruption, dishonesty or incapable of performing his functions and that as such the action of the second Appellant was illegal and unlawful and amounts to an abuse or misuse of power. It was his case that his remuneration as Executive Chairman of the Board of Internal Revenue was governed by the Political Officer Holders Remuneration (Amendment) Law 2010.

In the

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