Court reserve judgment in suit challenging powers of FCT Minister, AMAC, others  to collect Advert Levy

Justice K.N. Ogbonnaya of the Kubwa division of the court said a date for the judgment in the suit filed by, Pro Tax PRO Nigeria Initiative,  an anti-corruption group, Centre for Prevention of Corruption and Human Rights Abuse Initiatives, would be communicated to counsel to the parties.

Also joined as a defendant in the originating summons brought pursuant to order 2, rule 3(4) is the Department of Outdoor Advertisement and Signage (DOAS).

In the suit, the plaintiffs are seeking the determination of the following questions: “Whether by clear interpretation of Section 7 (5) and Fourth Schedule of the Constitution of the Federal Republic of Nigeria 1999 (as Amended), the defendants (especially the 2nd defendants) are empowered to levy and collect Tax or Revenue in respect of Mobile (Outdoor) Advertisement together with other related Revenue Items like Radio/TV, Loading/Offloading, Sanitation, Hackney permit etc within the federal Capital Territory Abuja or any part of Nigeria at all and to demand payment of same from innocent motorist by whatsoever instrument without first amending the Constitution of the Federal Republic of Nigeria or the National Assembly to make a law to that effect before such collection can take place.

Whether by clear interpretation of Section 7 of the Constitution of the Federal Republic of Nigeria 1999 (as Amended), and the fourth Schedule thereto, the defendants (especially the 2nd defendants) are empowered and or entitled to levy and collect Tax or Revenue on any of the items listed in Fourth Schedule of the Constitution relating to the powers of the Local Government Councils in Nigeria or use those constitutional provisions to levy any other kind of Tax not listed therein.

Whether, on a proper interpretation of the entire Section 7 of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the 4th Schedule thereto, the defendants (especially the 2nd Defendant) are entitled and/or empowered to engage in any activity that has to do with generation of revenue from OUTDOOR ADVERTISING as provided in paragraph 1(k) of the 4th Schedule to the Constitution or to set up a body like the 2nd Defendant for that purpose.

If the answers to Question 1, 2 & 3 above are in the negative, and on a clear interpretation of section 2 of the Taxes and Levies (Approved list for collection) Act, Cap. T2, Laws of the Federation of Nigeria, 2004 whether the 1st Defendant or any other person or body has the power to levy and collect Mobile Advert rates under Section 7 of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the 4th Schedule thereto.

If the answers to the Question 1, 2, &3 above are in the negative, and on a clear interpretation of paragraph 1(k) of the 4th Schedule to the Constitution of the Federal Republic of Nigeria 1999, (as amended) whether the 1st Defendant can set up 2nd Defendant (DOAS) whose name suggests a violation of the said Paragraph of the 4th Schedule to the Constitution of Nigeria, 1999, (as amended) having been set up by the equivalent of a Government and not a Local Government or Area Council created under the said Constitution of the Federal Republic of Nigeria.

Whether on a clear interpretation of Section 7(5) and Schedule 4 of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the available Judicial pronouncement from the Supreme Court, the constitutional powers allocated or assigned to one tier of government by the Constitution of the Federal Republic of Nigeria 1999 (as amended) can be delegated to and exercised by another tier of government.

In addition, the plaintiffs are praying the court for the following reliefs: “a declaration that the actions of the Defendants, particularly the 1st and 2nd defendants embarking upon forceful collection of Mobile (outdoor) Advert rates from the corporate bodies within the Abuja Municipality is an unlawful and illegal encroachment into the Constitutional area of Area Councils within FCT.

“A declaration that the actions of the Defendants, particularly the 1st and 2nd Defendants embarking upon forceful collection of Mobile (outdoor) Advert rates from the Plaintiff and other Motorists and/or corporate bodies within the Abuja Municipality is an unlawful and illegal encroachment into the Constitutional area of Area Councils within the FCT.

A declaration that the 2nd Defendant’s actions of mounting road blocks in any part of FCT for the purpose of collecting any tax or levy contravene Section 2 of the Taxes and Levies (approved list for collection (Act, Cap. T2, Laws of the Federation of Nigeria, 2004).

An order of court declaring that the actions of the defendants (particularly the 2nd defendant) in levying and collecting Tax in respect of outdoor advertising (Mobile Advertisement) from the Plaintiff and other motorists within the FCT bearing advert on them, relying on the provisions of Section 7(5) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) and the 4the Schedule thereto are unconstitutional, unlawful, null and void.

An order of court declaring that the setting up and appointment of the DEPARTMENT OF OUTDOOR ADVERTISING & SIGNANGE (DOAS) (2nd Defendant) by the Minister of the FCT (1st Defendant) for the purpose of levying and collection of Tax or Revenue from OUTDOOR ADVERTISING (especially Mobile advert by motorists) and signage is illegal, unlawful and unconstitutional.

An order of court directing the defendants (particularly the 2nd Defendant) to render Account of all the monies they have collected from members of the public, motorists and Corporate Organizations under the guise of outdoor Advertisement rates from 2018 till date towards the possibility of refunding genuine and verified claims of motorists who were force by the defendants to pay those rates after having paid same to the Abuja Municipal Area Council.

An ordee of the court restraining or stopping the defendants, particularly the 1st and 2nd Defendants (whether by themselves, privies, or agents howsoever) from seeking to enforce the payment of mobile advert or outdoor advertisement revenue along with the unrelated levies on Radio/TV, loading/offloading, mobile sanitation and Hackney Permit against the Plaintiff and from further embarking on collection of such rates from Motorists operating on Nigeria is amended to accommodate the defendants in the collection of such Revenue.

An  order of  Court proscribing the Department of Outdoor Advertising and Signage (DOAS) created by the 1st Defendant as an unconstitutional and illegal body.

An order directing the Defendants, especially the 1st and 2nd Defendants to jointly and severally render accountability and returned all the total sum collected from innocent motorist the embarrassment and inconvenience suffered by the innocent motorist due to the unconstitutional activities of the defendants.