AFDIN VENTURES LTD & ORS V. CHAIRMAN, ABUJA MUNICIPAL AREA COUNCIL
Generation of revenue by government often comes with the demand and collection of taxes, levies and penalties. In Abuja, the Federal Capital Territory, governments of the Area Councils are bent on increasing internally generated revenues. While many residents in Abuja (including, legal practitioners and tax experts) question the authority of the Abuja Municipal Area Council (AMAC) to
Call for Legal Awareness Articles in English or Pidgin Languages.
make Bye-Laws, to demand and to collect taxes, levies and penalties in Abuja, the Court of Appeal had on 12 May 2014, resolved the issue. The Court of Appeal, upheld the decision of the High Court of the Federal Capital Territory and ruled that the AMAC has legal authority to demand and collect taxes, levies and penalties in Abuja. This is the position of the law on this issue.
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