Section 59 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 59 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Savings and transitional provisions. It provides as follows:

Notwithstanding the provisions of section 58 of this Act –
(a) anything done or purported to have been done by the Joint Tax Board, shall continue to subsist as if done under this Act, and any action or purported action shall be deemed to have been taken by the Board established under this Act ;

(b) all assets, funds, resources and other immovable property which before the commencement of this Act were vested in the Joint Tax Board shall be vested in the Board established under this Act ;

(c) all rights, interest, obligations and liabilities of the Joint Tax Board existing before the commencement of this Act under any contract or instrument, or in law or in equity, shall by virtue of this Act be assigned to and vested in the Board established under this Act ;

(d) all persons shall as from the commencement of this Act have the same rights, powers and remedies against the Board established under this Act as they had against the Joint Tax Board before the commencement of this Act ;

(e) any regulation, order, rules or notice made or issued or deemed to be made or issued by, or for the purpose of, the Joint Tax Board existing before the commencement of this Act shall be deemed to have been made or issued by or for the purpose of the Board and shall continue in effect until revoked or amended, subject to such modifications as may be applicable to the Board established under this Act ;

(f) any proceedings commenced or pending immediately prior to the commencement of this Act shall be continued and disposed of under the
deleted section ;

(g) a reference to the Joint Tax Board, or any person under their control or a document issued in the name of the Joint Tax Board, to be read, unless the context otherwise requires, as a reference to the Board or any person under the control of the Board established under this Act ;

(h) the Secretary to the Board appointed before the commencement of this Act shall continue to hold office for the unexpired duration of his term as Executive Secretary as if he has been appointed under this Act ; and

(i) the staff of the Board before the commencement of this Act shall continue to hold office and under the same terms and conditions.

[/membership]