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JOINT TAX BOARD, ENUGU STATE BOARD OF INTERNAL REVENUE SUED OVER IMPOSITION OF SINGLE INTER-STATE ROAD TAXES STICKER AND SINGLE HAULAGE FEE

A revenue consulting company, Eerecon Emblem Network Link and Services Agency Ltd and its Managing Director, Emmanuel UchechukwuAfudike have instituted a lawsuit at the Federal High Court, Enugu in Suit No. FHC/EN/CS/19/2023 against the Joint Tax Board and the Enugu State Board of Internal Revenue challenging the imposition and levying of Single Inter-State Road Taxes Sticker and Single Haulage Fee on commercial vehicles across Nigeria and in Enugu State in particular.

The Plaintiffs are praying the Honourable Court for the following reliefs:

1.​A DECLARATION that the 1st and 2ndDefendants are disentitled to introduce, impose or collect Single Inter-State Road Taxes Stickers (SIRTS) and Single Haulage Fees; the laws enabling their imposition and collection having been declared unconstitutional, null and void by competent courts of record. 

2.​A DECLARATION that the introduction of Single Inter-State Road Stickers (SIRTS) and Single Haulage Fee by the 1st and 2nd Defendants and the launch of same in Enugu State by the 2ndDefendant on 19th January, 2023 with an effective date of 1st January, 2023, both being revenue items/taxes contained in the nullified Taxes and Levies (Approved List for Collection) Act, Cap. T2 LFN 2004 and the Taxes and Levies (Approved List for Collection) Act (Amendment) Order, 2015, to apply state-wide as the only collectible revenue from commercial vehicles in Enugu State amounts to an unlawful interference with the contract of the Plaintiffs assigned to them by the 3rd Defendant, to produce, distribute and market Driver’s and Conductor Badges, Hackney Carriage Permit, etcin Enugu State.

3.​A DECLARATION that the 1st and 2ndDefendants cannot under the guise of enforcement of non-existent revenue items/taxes, extend the scope of such illegal and unlawful taxes to have a state-wide effect to undermine and impede existing lawful contract in favour of the Plaintiffs for the collection of revenues/taxes provided for by the law of the state.

4.​AN ORDER awarding exemplary and punitive damages in the sum of N500,000,000.00 (Five Hundred Million Naira) payable by the 1st and 2nd Defendants each in favour of the Plaintiffs for acting lawlessly in introducing, imposing and collecting Single Inter-State Road Stickers (SIRTS) and Single Haulage Fee after the laws enabling their collection were declared unconstitutional, null and void by courts of competent jurisdiction which act interfered with existing lawful contract in favour of the Plaintiffs for the collection of revenues/taxes provided for by the law of the state.

5.​AN ORDER OF PERPETUAL INJUNCTION forbidding, prohibiting and restraining the 1st and 2nd Defendants from further implementing the Single Inter-State Road Stickers (SIRTS) and Single Haulage Fee regime in Enugu State.

It will be recalled that the Enugu State Board of Internal Revenue had on 19th January, 2023 launched the taxes in Enugu State.

Counsel for the Plaintiffs, John Nwobodo, Esq. said the Plaintiffs are in court because the revenue items/taxes launched by the Joint Tax Board and the Enugu State Board of Internal Revenue have no basis in law, explaining that the Taxes and Levies (Approved List for Collection) Act, Cap. T2 LFN 2004 and the Taxes and Levies (Approved List for Collection) Act (Amendment) Order, 2015 upon which the Defendants claim to derive their taxing power were declared unconstitutional by both the Federal High Court Lagos, in the case of The Registered Trustees of Hotel Owners and Managers Association of Lagos v. Attorney-General of the Federation & Anor, and by the Court of Appeal in the case of Uyo Local Government v. Akwa IbomState Government & Anor. 

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