LEGISLATION ON TAXATION - PROPRIETY OF A STATE HOUSE OF ASSEMBLY MAKING LEGISLATION ON TAXATION
Topic starter July 15, 2020 8:42 am
"It is the position of the Respondent as reflected at Pages 3-6 Paragraphs 3.06 – 3.10 of the Respondent’s Brief that the Adamawa State House of Assembly has no right to make any legislation on taxation since same is under the exclusive legislative list. In fact at Paragraph 3.07, the Respondent submitted that it was a no go area for State Assembly by virtue of Sections 4 (3) and 4 (7) (a) of the 1999 Constitution (as amended). It is important to note here that taxation is an item on both the exclusive and concurrent legislative lists. It therefore follows that both the National Assembly and the States Houses of Assembly have the legislative powers to legislate on taxation which they both did; while the Personal Income Tax Act, 2011 (as amended) covers Federal Taxations, the Adamawa State Board of Internal Revenue Board Law, and 2007 covers State taxation.
" PER A. M. BAYERO, J.C.A. IN TRANSMISSION COMPANY OF NIGERIA P.H.C.N V ADAMAWA STATE BOARD OF INTERNAL REVENUE
suit no: CA/YL/148/2018
Legalpedia Electronic Citation: (2020) Legalpedia (CA) 01819