The Anambra State Board of Internal Revenue has sued the Attorney General of the Federation and Minister of Justice, Abubakar Malami (SAN), and the Minister of Finance, Zainab Ahmed, over the collection of stamp duties under the amended Finance Act.
In the originating summons filed before a Federal High Court in Awka, the state’s agency, which also joined the chairman of the Federal Internal revenue Service (FIRS) as a defendant, is contending that section 27 of the Finance Act, which was amended with section 89A of the Stamp Duties Act, is targeted at stripping the states of their rights to the collection of duties on electronic transactions involving individuals.
It contends that section 27 of the Finance Act, 2021 is void to the extent that it purports to take over the administration of and collection of stamp duties, electronic money transfer levy under section 4(2) of the Stamp Duties Act, 2004, in disregard to the separation of powers provisions of section 163(a) and (b) of the 1999 Constitution.
Part of the eight reliefs sought by Anambra through its counsel, David Onyilofor Esq,
The plaintiff is asking the court to issue an order of perpetual injunction restraining the AGF, the finance minister and FIRS Chairman “from interfering or otherwise continuing to interfere with the right of the plaintiff (Anambra Board of Internal Revenue) to collect revenue derivable from stamp duties and electronic money transfer levy in respect of instruments or transactions initiated or carried out between persons or individuals pursuant to section 163(a) of the Constitution of the Federal Republic of Nigeria, 1999, as amended.”
No date has been fixed for the hearing.