Justice Stephen Dalyop Pam, of the Federal High Court in Port Harcourt yesterday, reserved judgement in the relief sought by the Federal Inland Revenue Services (FIRS) to restrain the Rivers State Government from enforcing the judgement it got over the collection of Valued Added Tax (VAT) in the state.
![](https://thenigerialawyer.com/wp-content/uploads/2024/11/TheNigerialawyer-WhatsApp-Channel1.jpg")
The FIRS lead lawyer, Mr. Reuben Wanogho, in a motion on notice told the court that his client had filed an appeal against the judgment of the court delivered on August 9, 2021 which declared that it was the Rivers State government and not FIRS, that was constitutionally empowered to collect VAT in the State.
Based on this, the FIRS urged the court for a stay of execution of the judgment against it.
It would be recalled that the Federal High Court sitting in Port Harcourt under trial Justice Pam had on August 9, declared that the collection of VAT by FIRS in Rivers State was illegal.
After listening to the argument canvassed by both the lead lawyer to the Rivers State government, Emmanuel Ukala (SAN) and FIRS’ lawyer, Reuben Wanogho, the trial judge, Justice Pam said the date for ruling on the matter would be communicated to the parties.
Speaking to journalists after the court had reserved its ruling, a member of the Rivers State legal team, Mr. Ifedayo Adedipe ( a Senior Advocate of Nigeria) said FIRS did not want enforcement of the judgment that declared Rivers State Government was constitutionally empowered to collect VAT in the State.
According to him, “The argument as usual is that they are on appeal and therefore the valid judgment of this court should not be obeyed and we find that a bit curious.”
Adedipe explained that having canvassed argument in opposition to FIRS position, the crux of the issue was that the law does not permit a vacuum. According to him, the Rivers State House of Assembly had already passed the Value Added Tax Bill of Rivers State into law and the same had been duly accented to by the Governor of the State.
He stated that the Valued Added Tax of Rivers State law had come into operation because, in his words: “You cannot have a situation where the court having declared that the FIRS cannot collect VAT in Rivers State, the State itself cannot collect same thing.
“I mean that will be anarchy. So, the court took the arguments and reserved ruling and the date for the ruling will be communicated to all the parties in the matter.”
On his part, lawyer to FIRS, Barrister Reuben Wanogho said that there was a judgement by the Federal High Court in Port Harcourt, against which they have filed an appeal.
According to him, “We brought a motion now for an injunction pending appeal to restrain the Rivers State Government from proceeding to enforce the judgement pending when we are able to finish the appeal.
“We have just advocated our respective positions before the court. So, it is for the court to look at our arguments, look at the facts we have placed before it and take a position, one-way or the order.”
Interested buyers are encouraged to place their orders and enquiries via:
0704 444 4777, 0704 444 4999, 0818 199 9888
Website: www.alexandernigeria.com
Reimagine your practice with the power of AI “...this is the only Nigerian book I know of on the topic.” — Ohio Books Ltd
Authored by Ben Ijeoma Adigwe, Esq., ACIArb (UK), LL.M, Dip. in Artificial Intelligence, Director, Delta State Ministry of Justice, Asaba, Nigeria.
Bonus:
Get a FREE eBook titled “How to Use the AI in Legalpedia and Law Pavilion” with every purchase.
How to Order: 📞 Call, Text, or WhatsApp: 08034917063 | 07055285878 📧 Email: benadigwe1@gmail.com 🌐 Website: www.benadigwe.com
Ebook Version: Access directly online at: https://selar.com/prv626
_______________________________________________________________________ [A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
______________________________________________________________________
“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.
