The Court of Appeal sitting in Port-Harcourt, Rivers State, has on 7th October 2021, adjourned sine die Appeal No: CA/A/282/2021, between the FEDERAL INLAND REVENUE SERVICE vs. ATTORNEY GENERAL RIVERS STATE & 2 Ors.

The Federal High Court in Port Harcourt, Rivers State capital, had in a judgement declared that the Federal Inland Revenue Service (FIRS) had no constitutional backing to collect VAT in the state, thereby clothing the Rivers government with the power to do so. Consequent upon the judgement, Rivers and Lagos Governments enacted VAT Laws.

However, the federal revenue agency was dissatisfied with the trial court’s verdict, and subsequently approached the Court of Appeal to stay execution of the decision. Same was granted and application by Lagos State to join the case as Respondents was also granted.

When the matter came up before the court of Appeal in Portharcourt, the Attorney General of Adamawa State and Attorney General of Kaduna State indicated that they had filed applications to join the appeal. Mr Mahmud A. Magaji SAN together with three other Senior Advocates of Nigeria SANs, indicated that he will not be objecting to the applications by the two states to join in the appeal in view of the ruling of the Court of Appeal delivered on 30th September 2021 in which the application for joinder by the Attorney General of Lagos State was granted.

However learned Senior counsel to the Attorney General of the Federation, Mr Jibrin Samuel Okutepa, SAN, leading other lawyers told the court that he had filed an application for leave to appeal to the Supreme Court, against the ruling of the court of Appeal delivered on 30th September 2021 joining the Attorney General of lagos State and on that basis he needed time to file counter affidavit to the applications by the two states.

In addition, Mr Okutepa, SAN, drew the attention of the Court of Appeal to a motion filed on behalf of the Attorney General of Rivers State on 6th October 2021 in which there was a prayer for stay of proceedings pending appeal it filed to the Supreme Court and that in view of the prayers before the Supreme Court that the appeal and all other applications connected thereto be heard by a panel other than the panel which granted the orders being appealed against to the SupremeCourt, there is a need for the court of Appeal to adjourn the appeal sine die.

Learned counsel to Attorney General of Rivers State leading other Senior Advocates of Nigeria, SANS agreed with the position of Mr Okutepa SAN, counsel to the Attorney General of the Federation and the appeal was subsequently adjourned sine die pending when the Supreme Court determined the appeal of the Attorney General of Rivers State.

______________________________________________________________________ “Enhance Legal Practice With Authoritative Reports” — Alexander Payne Offers Comprehensive Law Reports, Spanning Over A Century Of Nigerian Jurisprudence

Interested buyers are encouraged to place their orders and enquiries via: 0704 444 4777, 0704 444 4999, 0818 199 9888 Website: www.alexandernigeria.com

_______________________________________________________________________ [A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
“Evidence Act: Complete Annotation” by renowned legal experts Sanni & Etti.
Available now for NGN 40,000 at ASC Publications, 10, Boyle Street, Onikan, Lagos. Beside High Court, TBS. Email publications@ayindesanni.com or WhatsApp +2347056667384. Purchase Link: https://paystack.com/buy/evidence-act-complete-annotation ______________________________________________________________________ “Bridging Theory And Courtroom Practice” — Hagler Sunny Okorie, Nathaniel Ngozi Ikeocha Unveil ‘Functional’ Tort Law Book For Nigerian Legal System The book, titled The Law of Torts in Nigeria: A Functional Approach, authored by Professor Hagler Sunny Okorie Ph.D and Ikeocha, Nathaniel Ngozi Esq, offers law students, practitioners, and academics a comprehensive guide to understanding and applying tort law in Nigerian courts. Interested buyers can place orders via the following contact numbers: 08028636615, 08037667945, 08032253813, or +234 902 196 2209. _______________________________________________________________________

“Order Your Copy Now” — Basil Momodu, Esq. Unveils Second Edition Of His Book, "Civil Procedure In Nigeria"

According to the learned author, Basil Momodu Esq. "Law review is a continuum. We will continue to track changes in the law to enrich future editions." Recommended Booksellers: Lagos: 08033855230, Abuja: 08035991379, and others.