International Journal of Business & Law Research 3(2):73-81, April-June 2015


SEAHI PUBLICATIONS, 2015

NIGERIAN NATIONAL PETROLEUM CORPORATION (NNPC) V TAX APPEAL TRIBUNAL & 3 OTHERS THE CONSTITUTIONALITY OF THE JURISDICTION OF THE TAX APPEAL TRIBUNAL REVISITED



Dr Meshach Nnama UMENWEKE* & Kenneth Kingsley EZEIBE, Esq**

*Barrister-at-Law; Notary Public, Associate Professor of Law, Nnamdi Azikiwe University Awka, Anambra State;
**Notary Public, Barrister and Solicitor, No 36 Ziks Avenue Awka, Anambra State

ABSTRACT
The Federal High Court (FHC) is a superior court of record with divisions spread across the Nation. It derives its jurisdiction mainly from Section 251 of the 1999 Constitution of Nigeria. Recently two different divisions of the Court gave two contradictory decisions on the Tax Appeal Tribunal (TAT). The Lagos Division of the FHC in NNPC v TAT and 3 others upheld the jurisdiction of TAT while the Abuja Division held otherwise in another case before it. As both Courts are of co-ordinate jurisdiction, the two contradictory decisions have thrown the sector into confusion. Accordingly it is necessary for the Court of Appeal, which is next in the hierarchy of Courts in Nigeria, to make a pronouncement on this matter. Thus to most respectfully contribute our humble opinion towards the resolution of this judicial logjam; this article will present arguments and authorities in support of the constitutionality of the Tax Appeal Tribunal, with the decision of the FHC in perspective.
Keywords: jurisdiction, establish, contradictory, court, tribunal, co-ordinate