NASARAWA STATE REVENUE COURT FOR THE RECOVERY OF GOVERNMENT REVENUE AND DEBTS LAW 1999

LAWS OF NASARAWA STATE OF NIGERIA

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REVENUE COURT FOR THE RECOVERY OF GOVERNMENT REVENUE AND DEBTS LAW 1999

EXPLANATORY NOTE:

The purpose of this Law is to establish Revenue Court for the purpose of recovery of Debts and Revenue of the Government, Local Government or Statutory Bodies. The Court is empowered to imprison or impound properties of debtors for the purpose of recovery of debts or revenue. Persons may be represented at the Court by Counsel and may appeal to the High Court against decision of the Court. The Law creates offences for obstructions or assault on officials of the Court punishable with a fine or imprisonment or both.

ARRANGEMENT OF SECTIONS

Citation
Establishment of a Revenue Court
Composition and Appointment
Validation of proceedings
Powers of the Court
Proceedings of the Court
Practice and procedure
Open proceedings
Right of Appeal
Immunity of the Judge
Immunity of officers of the Court
Power to summon any person
Power of arrest
Penalty
Interpretation

REVENUE COURT FOR THE RECOVERY OF GOVERNMENT REVENUE AND DEBTS LAW 1999

A LAW FOR THE ESTABLISHMENT OF REVENUE COURT FOR THE RECOVERY OF GOVERNMENT REVENUE AND DEBTS LAW 1999

Enactment

BE IT ENACTED by the Nasarawa State House of Assembly and by authority of same as follows:

Citation

This Law may be cited as the Revenue Court for the Recovery of Government Revenue and Debts Law 1999.

Establishment of a Revenue Court

There shall be established for the State a Revenue Court (hereinafter called “the Court”) for the recovery of revenue and debts due to Government.

Composition and Appointment

(1) A Revenue Court established under Section 2 of this Law shall consist of a Sole Judicial Officer not below the rank of a Senior District Judge (hereinafter called “the Judge”)

(2) The Judge of the Revenue Court shall be appointed by the Governor on the Recommendation of the State Judicial Service Commission.

(3) Whenever the Judge of the Court is unfit or unable to discharge his functions, the Governor on recommendation of the State Judicial Service Commission may appoint any other person of the same status to perform the functions of such Judge.

Validation of proceedings

(1) No Decision of the Court shall be invalidated by reason of any irregularity in the procedure adopted by the Court.

(2) Notwithstanding subsection (1) above, an appeal shall lie to the High Court where such irregularities occasion a miscarriage of Justice.

Powers of the Court

5.(1) The Court shall to the exclusion of any other Court not created by Constitution have power to hear and determine cases related to outstanding revenue or debts of the Government arising from the sources listed in the First Schedule of this Law.

(2) Where any outstanding revenue or debt is adjudged payable to the Government, the Court shall have powers:-

(a) to accept and direct cash payment into a bank account of the Board in partial or full satisfaction of the sum due from any person;

(b) to accept any property in partial or full satisfaction of the sum due from any person;

(c) to identify assets of any person who refuse to satisfy the sum adjudged by the Court to be payable to the Government and to impound such assets and to dispose of same fro value in partial or full satisfaction of the sum due from him;

(d) to commit to detention any person who refuses, fails or neglects to satisfy the sum adjudged by the court as payable by him after being given an opportunity to do so.

Proceedings of the Court

(1) The proceedings of the Court shall commence by a summons issued on application by a legal officer of the Board or by the Chambers of the Attorney-General of the State on behalf of the relevant Government organization to whom a revenue or debt is due or owed.

(2) In every case before the Court:

(a) the appropriate Government organization shall be the complaint and may be represented by an officer of the relevant organization or legal officer of the Board or by the Attorney-General’s Chambers;

(b) the person against whom the complaint is made shall be the Respondent and may be represented by a counsel or an officer in case of a corporate body or firm.

Practice and procedure

(1) The Court may be guided by the practice and procedure of the regular Court.

(2) notwithstanding subsection (1) above, the Court shall where applicable use the forms provided for in the Second Schedule to this Law.

Open proceedings

(1) The proceedings of the Court shall be held in public except where the Court suo motu or on application by either party, and it is in the interest of justice to do so, the Court shall conduct such proceedings in private.

(2) Notwithstanding subsection (1) above the parties and their counsel shall not be excluded.

(3) The Court may sit at such convenient time and places including open Spaces in the State as the Court may deem necessary.

Right of Appeal

9.(1) Any party to proceedings before the Court may appeal against the decision of the Court to the High Court of the State within fifteen (15) days including the date of such decision.

(2) Any party appealing against such decision of the Court may do so by orally notifying the Court, and where such notice is given, the person appealing shall on application be entitled to the record of proceedings within seven (7) days including the date of such application.

Immunity of the Judge

The Judge of the Court shall not be liable for any act done or ordered by him to be done or omission thereof in the discharge of his duties under this Law whether or not within the limits of his jurisdiction; provided that he, at the time of the act or order believed himself to have jurisdiction to do or ordered to be done such act or omission thereof.

Immunity of officers of the Court

No officer of the court or any other person bound to execute lawful warrants or orders issued by the court shall be sued in any court for the execution of any warrant or order which he would be bound to execute if the person issuing same had been acting in the exercise of lawful authority.

Power to summon any person

Where the Court is satisfied that any person is likely to give material evidence in a case before it, the Court may issue a summons to such person requiring him to attend at a time and place to be stipulated therein, before the Court to give evidence respecting the case and to bring with him any specified documents or things and any other documents or things relating thereto which may be in his possession or under his control.

Power of arrest

Where the Respondent or person to whom any summons is directed does not attend before the Court at the time and place stated therein, and there does not appear to the Court issuing the summons, any reasonable excuse for such non-attendance, then, upon proof to the satisfaction of the Court that the summons was duly served or that the person to whom the summons is directed willfully avoided service, the Court may issue a warrant of arrest against such a defaulting respondent to appear before it and order to answer the case against him or testify as the case may be.

Penalty

Any person who obstructs or assault an official of the Court established under this Law in the performance of his duties under the provisions herein shall be summarily convicted and sentenced to a fine not exceeding one thousand naira (N1,000.00) or six months imprisonment or both.

Interpretation

In this Law:-

“Board” means Board of Internal Revenue Service of the State;

“Chairman” means the Chairman of the Board of Internal Revenue Service of the State.

“Government” includes any Government Ministry or Department, Statutory Bodies of the State; Local Governments and Companies in which the State Government has controlling shares;

“Governor” means the Governor of Nasarawa State;

“Person” means both natural and juristic persons;

“Regular Courts” means Magistrate and or District Court;

“Revenue” includes charges, fees, rates, taxes and rents due to the Government related to matters referred to in the first schedule to this Law; and

“State” means Nasarawa State of Nigeria.

SCHEDULES

FIRST SCHEDULE REFERRED TO IN SECTION 5(1)

1 All charges, fees, rates, rents, levies, taxes, debts and any other form Of revenue chargeable by any Government organization of the State.

2 All loan repayments from:-

(a) Small Scale Industries Loan Scheme;

(b) Small Scale Agricultural Loan Scheme;

(c) Graduate Agricultural Loan; and

(d) All Loans by the Government

SECOND SCHEDULE REFERRED TO IN SECTION 7(2)

THE REVENUE COURT FOR THE RECOVERYOF GOVERNMENT REVENUE AND DEBTS:

SECOND SCHEDULE:

FORM 1

SUMMONS

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT

No:…………………………………………………………………………………………………………………………………………………………………………

Sitting at:……………………………………………………………………………………………………………………………………..……………………………

Complaint No:…………………………………………………………………………………………………………………………………………………………….

Between:……………………………………………………………..…………………………………………………………………………………Complainant
and
………………………………………………………………………………………………………………………………………………………………….Respondent

To………………………………………………………………………………………….……..of…………………………………………….…………………………………..

(Respondent) (Address)

……………………………………………………………………………………………………………………………………….……………………………………………………………

You are hereby summoned to attend this Court at:…………………………………………………………………..……………………………………………. on the ………………..day of …………20…………………………….

At the hour of ………………………………………………….a.m./p.m. to answer a claim by the Complainant against you. The said Complainant claims:……………………………………………. ……………………………………………………………being………………………………………… ………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………..………………………………………………………………………………………………………………………………

TAKE NOTICE that if you do not attend at this court at the time on the date stated, the Court may, on proof of service of this summons, give judgment in your absence.

DATED this …………………………………………………day of ……………………..19…….

Sign………………………………
JUDGE

THE REVENUE COURT FOR THE RECOVERY OF GOVERNMENT REVENUE AND DEBTS

FORM 2

IN THE REVENUE COURT FOR THE RECOVERY OF GOVERNMENT REVENUE AND DEBTS

No………………………………………………………………………………………………………………………………………………………………………………………

Sitting at:……………………………………………………………………………………………………………………………………………………………….…………

Between:…………………………………………………………………………………………………………………………………………………………Complainant and ………………………………………………………………………………………………………………………………………………………………………….Respondent

WARRANT FOR THE ARREST OF THE RESPONDENT WHO HAS DISOBEYED SUMMONS

To all bailiffs of Court and messengers of this court and members of Police Force.

WHEREAS complaint has been made to this court on the:…………………………………………….……………………… day of ……………………………………….20……………that…………………………………………………………………………………………………………………………… (Respondent)
did:……………………………………………………..…………………………………………………………………………………………………. ……………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

And whereas the said:……………………………………………………………………………………………………………………………….…was thereon (Respondent)
Summoned to appear before this Court at:………………………………………………………………………………………………………………………

On the………………………………………………………………………………………………day of………………………………20…………………………at the

Hour of……………………………………………………a.m./p.m. to answer the said complaint.

And whereas it has been proved that the said:…………………………………………………………………………………………………………………
(Respondent)

Was duly served with the summons but did not appear as stated above to answer the said complaint.

And whereas the cause or matter cannot be disposed of without the appearance of the said…………………………………………………………………………………………………………………………………………………………………
(Respondent)

You are therefore hereby commanded to arrest the said:…………………………………………………………………….………………………….

……………………………………………………………………………………………………………………………………………………………………….And bring to (Respondent)

The Court to answer the said complaint and to be further dealt with according to law.

Signature:…………………………………………………………

FORM 3

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No…………………………………………………………………………………Sitting at………………………………………………………………..………………..
Between…………………………………………………………………………………………………………………………………………………….…Complainant and …………………………………………………………………………………………………………………………………………………………………………Respondent

Summoned to Witness To………………………………………………………………………………………….of……………………………………………………………….……………………… (Name of Witness) (Address)
You are hereby commanded to attend before this court sitting at:………………………………………………………………………………on the………………day of………………..20…. …………………at the hour of ………………………………………a.m./p.m. to testify to all that you know in the above cause, and to produce the following documents, that is to say…………………………….. ……………………………………………………………………………………………………………………………………………………………………………………………. (State details of documents to be produced) …………………………………………………………………………………………………………………………………………………………………………………….…… ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….. You are summoned on behalf of the
…………………………..………………………………………………
(Complaint/Respondent)
(State whichever is applicable)

DATED the ……………………………………….) day of …………………………….20………

Signature:…………………………………
JUDGE 9

FORM 4

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUEAND DEBTS DUE TO THE GOVERNMENT

No……………………………………………………………………………………………………………………………………………………….. Sitting at:………………………………………………………………………………………………………………………………………………………………..
Between:…………………………………………………………………………………………………………………………………………………………Complainant and ………………………………………………………………………………………………………………………………………………………………………….Respondent

FORMAL ORDER
To:…………………………………………………………………..…………………………………………of…………………………………………………………………
                   (Respondent)                                                                                                         (Address)
It is hereby ordered that the above-named …………………………………………………………………………………………………………………………………………do recover from you the sum of                                   Judgment Creditor
……………………………………………………………………………………………………….……………and you are hereby ordered to pay the said Sum forthwith on the ………………………………………….day of …………………………………..20……………..……..by installments of……………………………………………………………………….………..for every………………………………………………………………………………
                                                                                                (week/month/year)
DATED this ……………………………………day of ………………………………….20…………….….
(Delete whichever is not applicable)

Signature:………………………………………
JUDGE

FORM 5

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

To:……………………………………………………………………………………………………
Sitting at……………………………………………………………………………………………. Between……………………………………………………………………………….Complainant
                                                          and
Judgment Debtor Summons
To:………………………………………………………of ………………………………………..
                                                          (Address)
Whereas the above named Complainant obtained a judgment/order against you in this court sitting at …………………………………………………………………………………………… ……………………………………on the…………………………….day of ……….20………. By installments of …………………………………………………….for every…………………..
                                                                                      Week/Month/Year
And whereas default has been made by you in payment of the said sum of ……………………… ……………………………………………….payable in pursuance of the said judgment/order.
You are therefore hereby summoned to appear personally before this court at:…………………… ………………………………….on the………………………day of …………………20……….. At the hour of…………………………………………….…….a.m./p.m. to be examined as to the means you have had since the date of the said judgment/order; and also to show cause may you should not be committed to prison for such default.
DATED this…………………………………………………day of………………………20………………

Signature:………………………………..
JUDGE

FORM 6

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUEAND DEBTS DUE TO THE GOVERNMENT

No…………………………………………………………………………………………………….
Sitting at……………………………………………………………………………………………. Between………………………………………………………………………………..Complainant
and ………………………………………………………………………………………….Respondent

WARRANT TO ARREST A JUDGEMENT DEBTOR

To all bailiffs of Court and messengers of this court and members of the Police Force. Whereas the above-named Respondent/Judgement debtor has failed to answer a judgment summons issued by this Court on the………………………………day of …………………..20…………..

And whereas it has been proved that the Respondent/Judgment debtor was duly served with the summons:
You are hereby commanded to arrest the said Respondent/Judgment debtor ……………………
Means he has had since the date of judgment/order to show cause why he should not be committed to prison for such default. Sum of payment of which judgment debtor is to be discharged:………………………………………………………………. (State Amount) ……………………………………………………………………………………………………… ……………………………………………………………………………………………………… ………………………………………………………………………………………………………

DATED this……………………………………..day of …………………………………20………….

Signature:……………………………………
JUDGE 12

FORM 7

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No………………………………………………………………………………………………………
Sitting at……………………………………………………………………………………………. Between………………………………………………………………………………Complainant
and
………………………………………………………………………………………..Respondent

WARRANT OF IMPRISONMENT OF A JUDGEMENT DEBTOR

To all bailiffs of Court and messengers of this Court and members of the Police Force.
You are hereby commanded to convey the above named Respondent/Judgment Debtor hence and deliver him to the officer in charge of …………………….police station/prison thereof to be detained for ……………………..day(s) unless he shall sooner pay to the above named Complainant/Judgment Creditor the sum of:………………………………………….. being the balance of:…………………………………………………………….which sum he was ordered to pay to the said complainant/Judgment Creditor of the Court in the above-named suit

DATED this………………………………………day of ………………………………….20……

Signature:……………………………………..
JUDGE

FORM 8

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No…………………………………………………………………………………………………
Sitting at…………………………………………………………………………………………… Between……………………………………………………….Complainant/Judgment Creditor

WRIT OF ATTACHMENT AND SALE

(Removable property)
To all bailiffs of Court and messengers of this Court.
Whereas the above-named Complainant/Judgment obtained judgment/order against the above-named Respondent/Judgment Debtor in this Court sitting at …………………………………… on the…………………..….day of…………………20………..for the payment of Debt/Revenue………………………………………………………………………………………………… (State Amount)
And costs to be paid, forthwith on the ……………………….day of ………………….20…….by installments of……….for every ……..and….……and subsequent costs have been incurred and
(Week/Month/Year)
allowed by the Court amounting to:………………………………………………………………..
And whereas default has been made in payment of the sum of ………………………………….. Payable by the above-named:………………………………………………………………………
(Name of Respondent/Judgment Debtor)
You are hereby ordered forthwith to levy the sum of:…………………………………………….
Due under the said Judgment/Order together with the costs of this writ and the cost of executing the same by the attachment of the movable property of the said:……………………………………………………………………….wheresoever may be found within the territory of the State (except the clothing and bedding of him or his dependants and the tools and implements of his trade to the value of twenty naira and also the seizing and taking any money, bank notes cheques, bills of exchange, promissory notes, bonds or securities for money belonging to the 14 said:………………………………………………….or such part or so much thereof as may be sufficient to satisfy this execution; and to bring what you shall have so levied to this court and to make a report of what you have done under this writ immediately upon execution thereof.

DATED this ……………………………….day of ………………………………………20………….

Delete whichever is not applicable

Signature:…………………………………….
JUDGE

FORM 9

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No……………………………………………………………………………………………………
Sitting at……………………………………………………………………………………………. Between………………………………………………………………………………Complainant
and
…..…………………………………………………………………………………………Respondent

CERTIFICATE OF PURCHASE

TAKE NOTICE THAT-
This is to certify that:……………………………………………………………………………….
                                      (Name of Purchaser)
of:…………………………………………………………………………………………………..
                                                (Address)
Has been declared by this Court to be the purchaser of the right, title and interest of:…………………………………………………
                                                                             (Respondent)
And other immovable property hereinafter mentioned, that is to say:………………………….…………………………………………………………………………………………………….. ………………………………………………………………………………………………………………………………………..
                             (Describe the land or other immovable property)

Which said right, title and interest was sold in execution of a judgment/order in the above suit by an order of this Court dated the:…………………..…day of………………20………………..
DATED at……………………this…………………………..day of ……………………….…..

Signature:……………………………….
JUDGE

FORM 10

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No…………………………………………………………………………………………………
Sitting at…………………………………………………………………………………………… Between……………………………………………………………………………….Complainant
and
………………………………………………………………………………………….Respondent

ATTACHMENT NOTICE

TAKE NOTICE THAT

Whereas a writ of attachment and sale dated the …………………day of ……………..20…… has been issued under the hand of ………………………………………………………………………………………………………………………………………………………………………………..…….
(Name of Judge)

At the instance of …………………………………………………………………………………………………………………………………………………..…… for (Name of Complainant/Judgment Creditor)

The attachment of immovable property of:………………………………………………………………………………………………………………………

In the above mentioned suit, the said Judgment debtor is hereby prohibited from alienating the property below mentioned by sale, gift, or in any other way, and all persons are hereby prohibited from receiving the said property by purchase, gift or otherwise, that is to say:…………………………………………………………………………………………..……………………… ………………………………………………………………………………………………………………………………………………….…………………………………………
(State details of properties attached)

DATED at…………………………………………….……………..this……………………………………..day of …………..……20…………………………….

Signature:…………………………………….
JUDGE

FORM 11

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No…………………………………………………………………………………………………
Sitting at………………………………………………………………………………………….. Between……………………………………………………………………………Complainant
and
………………………………………………………………………………………Respondent

CERTIFICATE OF PURCHASE

TAKE NOTICE THAT-

This is certify that:…………………………………………………………………………………………………………………………………………………………… (Name of Purchaser) of:………………………………………………………………………………………………………………………………………………………………………………………… (Address)

Has been declared by this court to be the purchaser of the right, title and other immovable property hereinafter mentioned, that is to say:……………………………………………………………………………………….………………………………………………………….
……………………………………………………………………………………………………… ……………………………………………………………………………………. (Describe the Land or other Immovable Property)
which said right, title and interest was sold in execution of a Judgment/order in the above suit by an order of this Court dated the:…………………………….day of …………………20………

DATED at…………………………………..this………………..……………..day of………………20…………..

Signature:……………………………..
JUDGE

FORM 12

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No………………………………………………………………………………………………
Sitting at………………………………………………………………………………………… Between……………………………………………………………………………….Complainant
and
…………………………………………………………………………………………Respondent

WRIT OF POSSESSION

(To all bailiffs and messengers of this Court)

Whereas by an order of this court dated the:…………………..day of………………20………
One…………………………………………………………………………………………………………………………………………………………………………………….. (Name of Person to deliver Possession)

Was ordered to deliver to:…………………………………………………………………………………………………………………………………………….. (Person to Receive Possession)
possession of the land and premises hereinafter mentioned, that is to say:……………………………………………………………….. ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………..……………

You are hereby commanded to give possession of the said land and premises to the said ……………………………………………………………………………………………………………………………………………………………………………………………
(Person to Receive Possession)

And to make a report of what you have done in this writ immediately after the execution thereof and to bring that report and this writ to this court.

DATED at……………………………..this………………..day of…………………….20………

Signature:……………………………………
JUDGE

FORM 13

IN THE REVENUE COURT FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO THE GOVERNMENT

No………………………………………………………………………………………………

RETURN OF CASES

Date Complainant Respondent Nature of Claim Amount Received

Remarks
(Sign)…………………………………………………………………………….……………………………………………………………………………….
(CLERK)
(Sign)………………………………………………………………………..…………………………………………………………………………………..
JUDGE

DATED AT Lafia this ………………………..day of ………………………………….20…….

This printed impression has been carefully compared by me with the Bill, which has been passed by the Nasarawa State House of Assembly and is found by me to be true and correct copy of the Bill.

Barr. Joel S. Aninge

Clerk of the House
Nasarawa State House of Assembly

I ASSENTED THIS 15TH DAY OF NOVEMBER, 1999

ALHAJI ABDULLAHI ADAMU

Executive Governor
Nasarawa State of Nigeria

Find other laws of Nasarawa State, Nigeria HERE