Constitutional Supremacy Doctrine V. Tax Legislative Competency: Court of Appeal of Nigeria Nullifies The Taxes And Levies (Approved List For Collection) Act

Abstract

The Court of Appeal of Nigeria was recently called upon to determine the question of whether the entire provision of the Taxes and Levies (Approved List for Collection) Act 2004 is ultra vires the Constitution and therefore null and void by reason of the ouster clause at the beginning of the said Act. The Court answered in the affirmative – Yes. The Court of Appeal based its decision primarily on the grounds of the tax legislation infringing the Constitutional Supremacy Doctrine as enshrined in Section 1(3) of the Constitution of the Federal Republic of Nigeria 1999 (As amended).