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

LawGlobal-Hub Lead Judgment Report – COURT OF APPEAL

HABEEB ADEWALE OLUMUYIWA ABIRU, J.C.A.(Delivering the Leading Judgment)

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:

1.