OGHENEJABOR IKIMI, ESQ.,
(LEGAL PRACTITIONER)
No. 157, Jakpa Road,
Opposite Up-Delta,
By Edu Road Junction,
Effurun, Delta State, Nigeria.
G.S.M No: 08023099637
Email: fjhd_rights@yahoo.com
PRESS RELEASE
THE LEGISLATION.
Gentlemen of the Press, my attention has been drawn to the new Delta State Occupancy, Restaurants and Departmental Stores Consumption Tax Law passed into Law by the Delta State House of Assembly and which said legislation came into force in June, 2017 and I state without mincing words that the above piece of legislation is illegal legislation as same is not in tandem with the provisions of Part II, item 13 of the Schedule to the Taxes and Levies (Approved List for Collection) Act (Amendment) Order, 2015 as the said item under the Act reads thus:
“Hotel, Restaurant or Event Centre Consumption Tax, where applicable”.
I make bold to say that the aforesaid taxable items under Part II item 13 of the Schedule to the amended Act do not include consumable goods or services in a departmental store or a supermarket as same is limited to Hotel, Restaurant and Event Centres only where applicable. I submit that since the word departmental stores or supermarkets are not included in Part II item 13 of Schedule to the amended Act under reference, they are ejusdem generis excluded and cannot be treated as taxable items, because the Latinism, ejusdem generis simply means that what is not included in a piece of legislation is excluded.
I state further that as long as the provisions of the new legislation in the State i.e the Delta State Occupancy Restaurants and Departmental Stores Consumption Tax Law is in conflict with the provisions of Part II item 13 of the Schedule to the Taxes and Levies (Approved List for Collection) Act (Amendment) Order, 2015 the former legislation remains illegal as pronounced by the final judgment of the High Court of Delta State sitting at Otor-Udu delivered on the 28th day of April, 2017 in Suit No: OUHC/111/2016 OGHENEJABOR IKIMI, ESQ., VS. GOVERNOR OF DELTA STATE & 2 ORS which said verdict is in force till date despite an appeal lodged by the Delta State Government against the said judgment at the Court of Appeal, Benin City.
I concede to the fact that the gradual dwindling finances of the State from the Federation Account may have underscored the compelling need to introduce new taxes such as the instant Consumption Tax Law in the State, we submit that same must be however done in accordance with the Constitution of the Federal Republic of Nigeria, 1999 (as amended). For the purpose of clarity, I State that the provisions of the Delta State Occupancy, Restaurants and Departmental Stores Consumption Tax Law are inconsistent with the provisions of Part II item 13 of the Schedule to the Taxes and Levies (Approved List for Collection) Act (Amendment) Order, 2015 contrary to Section 4(5) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) which reads thus:
“If any law enacted by the House of Assembly of a State is inconsistent with any law validly made by the National Assembly, the Law made by the National Assembly shall prevail, and that other Law shall to the extent of the inconsistency be void”.
In the instant case the provisions of the Taxes and Levies (Approved List for Collection) Act (Amendment) Order 2015 which is an Act of the National Assembly prevails, and the Delta State Occupancy, Restaurants and Departmental Stores Consumption Tax Law which is a State Law shall to the extent of the inconsistency be void from the beginning.
I therefore call on the Delta Sate Government in conjunction with the Delta State House of Assembly to set in motion a legislative mechanism geared towards repealing the offending provisions of the Consumption Tax Law in the State in a bid for the said legislation to be in tandem with the provisions of Part II item 13 of the Schedule to the Taxes and Levies (Approved List for Collection) Act (Amendment) Order, 2015.
I rest my case.
Long live Delta State! Long live Nigeria!!
OGHENEJABOR IKIMI, ESQ.,
