Nigeria (Blank NEWS Online) –:
The High Court of Justice, sitting at Otor-Udu, Delta State and presided over by Hon. Justice C.E Achilefu (Mrs.) today Friday, the 28th day of April, 2017 in Suit No: OUHC/111/2016 OGHENEJABOR IKIMI, ESQ., VS. GOVERNOR OF DELTA STATE AND 2 OTHERS, declared the collection of the Passengers Welfare Scheme levy and the daily Motorcycle and Tricycle Taxes collected from operators of Motorcycle and Tricycle in Delta State as illegal since same is contrary to the provisions of Part II of the Schedule to the Taxes and Levies (Approved List for Collection) Act, 2004 (as amended).
The Court also declared the assessment and collection of taxes and levies by private tax consultants or private individuals or bodies as illegal as same contravenes the provisions of Sections 2 (1), 3 and 4 of the Taxes and Levies (Approved List for Collection) Act, 2004 (as amended) the Court further declared that the Delta State Government cannot collect any tax or levy not listed in Part II of the Schedule to the Taxes and Levies (Approved List for Collection) Act, 2004 (as amended).
Consequently, Hon Justice C.E. Achilefu (Mrs.) further restrained the Delta State Government perpetually from further using private tax consultants or private individual or bodies from assessing and collecting Taxes and Levies on behalf of the State.
The Court also went further to restrain the Delta State Government perpetually from further collecting Passenger’s Welfare levies from commuters in the State and Motorcycle and Tricycle taxes from Motorcycle and Tricycle operators in the State as same contravened the provisions of Part II of the Schedule to the Taxes and Levies (Approved List for Collection) Act, 2004 (as amended).
The Court also restrained the Delta State Government from further collecting taxes and levies from her Citizens which are not listed in Part II of the Schedule to the taxes and levies (Approved List for Collection) Act, 2004 (as amended).
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Nigeria (Blank NEWS Online) –
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