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Activist Slams N20m Suit On Enugu Govt Over Tax, Levies Collection

by Arinze Chijioke
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A human Rights activist in Enugu state, South- East Nigeria, Barrister Eze Josiah Abuchi, has sued the governor Ifeanyi Ugwuanyi led government for N20 million over lack of powers to impose, collect any tax and levy outside the approved list for collection acts, laws of the federation 2004 , as contained in the constitution of federal republic of Nigeria 1999 as amended.

Eze in suit number N/111/2019 holden at Nsukka judicial division joined Enugu state Attorney general and commissioner for justice, Milestus Eze, Enugu state waste management agency ESWAMA, Enugu state House of Assembly, is seeking an order of the court to declare that Enugu state government lacks the power to impose, collect any tax and levy outside the list in part 11 of schedule to taxes and levies approved list of collection Act ,Cap T2 laws of the federation 2004.

The human rights lawyer, noted that the provision of Enugu state waste management authority ESWAMA law which impose the payment of sanitation fee is contrary to the taxes and levies approved list for collection of the 1999 constitution sections 4 and 20 respectively.

Eze argued that Enugu state house of Assembly 3rd defendant in the suit lacks constitutional powers and authority to make law on implosion and collection of fee outside part 11 of the schedule to taxes and levies approved list for collection Act, Cap T2 laws of the federation, 2004. while it lacks the legal authority to legislate on matters under exclusive list of 1999 constitution as amended and incidental matters.

Eze also stressed that Enugu state waste management authority ESWAMA 2nd defendant has no constitutional right, power and authority to enforce waste management fee, sanitation fee and any other fee related to public convince, sewage and refuse disposal, arguing that ESWAMA has no legal right to prosecute any landlord, tenants, resident and indigenes of Enugu state before any court of law, body, authority or person

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He posited that “By virtue of sections 4 and 20 of 1999 constitution and item 60(a), 67 and 68 exclusive legislative list part 12nd schedule of 1999 constitution, sections 7(a),(c),(d)&(h) and 25 National Environmental Standards and Regulations Enforcement Agency Act, 2007 and National Environmental Sanitation and Waste Control Regulations 2009, the federal government and the national assembly have covered the field of environment, environmental management, sanitation and waste control and incidental matters ” he noted.

“it’s fraudulent, illegal, discriminatory and unconstitutional for revenue generated by ESWAMA 2nd defendant to be paid into private account instead of Enugu state Internal Generated Revenue account where everybody, public officers and bodies of the state government pay into “the plaintiff stated.

Eze is therefore, seeking perpetual injunction restraining the defendants, it’s employees, officers, task force, agents, servants and privies from further proceeding of any landlord, tenant, residents and indigenes of Enugu state for the purpose of enforcing the collection of waste management fee, sanitation fee, penalties, fines and any other other fee related to public convince, sewage and refuse disposal.

“An order of this court declaring that Enugu state government lacks the power to imposes or collect any tax, levy outside the list in part 11 of the schedule to the taxes abd levies approved list for collection Act, Cap T2 laws of the federation 2004. An order that Enugu state house of assembly lacks the Constitution power and authority to make law on implosion and collection of fee outside part 11of the schedule to the taxes and levies approved list for collection Act Cap T2 laws of the federation 2004

The plaintiff is also pleading the court for an order compelling ESWAMA 2nd defendant, it’s agents servants and privies to refund to all landlord, tenants, residents and and indigenes of Enugu state the sum of N3, 600 each as fines collected from them as waste management fee Sanitation fee.

Eze finally requests the court for an order compelling ESWAMA, all ministries, departments and agencies of Enugu state, their agents’ servants and privies to pay directly all money, public fund and revenue generated on behalf of government of the state into Enugu state internal generated revenue account instead of private account.

The matter holding in Enugu state high court of Nsukka judicial division has been fixed for February 21, 2020 for hearing.
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