By ENITAN ABEL JOHNGOLD ORHERUATA, mnipr
In a bid to enhance the effective adjudication of tax and revenue-related cases, the Delta State Judiciary, in collaboration with the Delta State Committee on Ground Rent, over the weekend held a special one-day workshop for newly appointed judges and magistrates presiding over mobile courts in the state.
The training, held in Asaba, was designed to equip revenue court judges and magistrates with a robust understanding of Nigeria’s evolving tax laws, improve their adjudicatory capacity, and ensure seamless justice delivery in line with current legal realities.
Declaring the workshop open, the Chief Judge of Delta State, Hon. Justice Tessy Diai, charged participants to make full use of the opportunity to deepen their expertise in revenue and tax matters.
She emphasized that the training was essential for understanding enabling laws and regulations, addressing implementation challenges, strengthening judicial processes, and fostering synergy among stakeholders in revenue administration.
“This initiative is part of ongoing reforms to ensure that our courts remain efficient, well-informed, and capable of upholding justice in a rapidly evolving tax environment,” Justice Diai noted.
The workshop featured paper presentations by renowned legal and tax experts. Notable among them was Prof. Frank Nwugo, Esq., who delivered a paper on “A Brief Analysis of Enabling Laws and Regulations on Tax and Revenue Matters in Nigeria.” Other key presentations included:
- “Processes in the Prosecution of Revenue and Tax Matters and the Limits of Judicial Powers” by Justice Catherine Ovuomani Akpiroroh
- “Challenges Encountered During Enforcement of Judgments in Revenue Cases” by His Honour, Emefiene Stella Nwanne
- “Judicial Synergy and Cooperation Without Compromise in Revenue Matters” by Andrew Osemedua, SAN.
Speaking to journalists on the sidelines, Prof. Nwugo stressed the importance of updating the judiciary with recent tax legislations. According to him, many old laws such as the Companies Income Tax Act and Personal Income Tax Act have been repealed and replaced with new frameworks like the Land Grant Tax Act, General Administration Tax, and Joint Assembly Tax.
“Judges must not adjudicate on the basis of obsolete laws. That’s a recipe for miscarriage of justice,” he warned. “The federal government signed a suite of new tax laws into effect on June 26, including the Harmonized Taxes Act and Legal Appropriation Tax, and we must ensure the judiciary is brought up to speed.”
Prof. Nwugo added that access to updated laws is critical, as many magistrates were not even in possession of the new regulations. He pledged that efforts would be made to provide summary guides and documentation to all participants in the coming week.
The tax expert also highlighted the constitutional implications of the new tax laws, noting that all state-level legislation must align with the federal constitution, which he described as “the alpha and omega of Nigerian law.”
He concluded: “Any tax law that conflicts with the constitution is null and void. This training is timely and necessary to ensure that our courts deliver judgments that are both legally sound and constitutionally valid.”
The Delta State Judiciary has reaffirmed its commitment to continuous training and capacity-building for judicial officers to meet the demands of modern-day legal practice and governance.