Taxes and levies (approved list for collection) act 2004

Related decisions

• GOVERNMENT OF AKWA IBOM STATE V. UDOFIA (2012)→

  Court

  Court of Appeal (Calabar Division)

  Judgment date

  2 December 2010

  Case summary of Government of Akwa Ibom State v. Udofia, adjudicated by the Court of Appeal on December 2, 2010, focusing on locus standi and taxation laws.

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  15

  • Declaratory relief→
  • Locus standi→
  • Originating summons→
  • Perpetual injunction→
  • Preliminary objection→
  • part ii schedule, taxes and levies (approved list for collection) act→
  • paye tax→
  • private right→

• ATTORNEY-GENERAL, CROSS RIVER STATE V. OJUA (2011)→

  Court

  Court of Appeal (Calabar Division)

  Judgment date

  18 March 2010

  Case summary of Attorney-General of Cross River State v. Ojua, discussing the Court of Appeal's judgment regarding tax law inconsistency with the Constitution.

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  13

  • 1999 constitution sections 4(7) and 7(5)→
  • appeal dismissed→
  • assessment and collection of property tax→
  • constitutional validity of state taxation law→
  • declaration of statutory provisions unconstitutional, null and void→
  • doctrine of covering the field→
  • fourth schedule paragraph 1(b) and (j)→
  • local government taxing powers→