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NBA urges court to declare new vehicle Proof of Ownership illegal



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The Nigerian Bar Association Section on Public Interest and Development Law (NBA-SPIDEL) has urged the Federal High Court in Lagos to declare the imposition of a Proof of Ownership levy on all vehicle owners as illegal and unconstitutional.

The NBA-SPIDEL also urges the court to declare the new yearly vehicle documentation, which came with a N1000 price tag, as multiple taxation and unlawful.

The plaintiffs in the suit, which is yet to be assigned to a judge, are NBA-SPIDEL, the Chairman of the Section, John Akpokpo-Martins, the Secretary, Funmi Adeogun, and a member of the Governing Council of NBA-SPIDEL, Francis Ogunbowale.

The defendants in the case are the Federal Government, the Joint Tax Board, and the Governor of Lagos State.

The plaintiffs are asking the court for a declaration that, under Section 86(1) of the Personal Income Tax Act 2004 that sets up the Joint Tax Board (JTB), the power it purportedly exercised to impose yearly fees for annual renewal of Proof of Ownership (POC) Certificates on vehicle owners is ultra vires, unlawful, and unconstitutional.”


They are also urging the court for a declaration that the imposition of annual renewal of Proof of Ownership certificates on vehicle owners amounts to multiple taxation and, therefore, is illegal because tax agencies and other government agencies usually issue certificates of proof of ownership to vehicle owners at the point of registration of vehicles.

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