Tag: Tribunal

  • Oshiomhole urges tribunal to strike out witnesses statements

    Edo State Governor Adams Oshiomhole yesterday urged the Edo Governorship Election Petitions Tribunal, sitting in Benin, the state capital, to strike out the statements of witnesses in the petition filed by Maj.-Gen. Charles Airhiavbere (rtd.), the candidate of the Peoples Democratic Party (PDP) in the July election .

    In an application, Oshiomhole’s counsel Adeniyi Akintola said the statements have become an academic exercise in view of the tribunals ruling on September 27.

    Akintola said the statements relate to issues of academic qualifications have no bearing on the issues before the court.

    He opposed a motion on notice filed by Airhiavbere’s counsel Paul Itua seeking an extension to allow for more witnesses.

    Akintola said the application will serve no purpose and that the ruling of the tribunal has taken care of the application.

    He said: “The issue sought by the petitioner was qualification, which is no longer before the tribunal. The matters of pleading go to no issue.”

    Itua urged the tribunal to uphold his application and strike out Oshiomhole’s reply.

    Tribunal Chairman Justice Ambrusa Suleiman adjourned sitting till today.

    Justice Suleiman ordered Itua to collect certified true copies of documents pertaining to the conduct of the July 14 governorship election from the Independent National Electoral Commission (INEC).

  • Mimiko’s report  on 2007 poll  tribunal fake,  says Agagu

    Mimiko’s report on 2007 poll tribunal fake, says Agagu

    The security reports which the ruling Labour Party (LP) purportedly submitted before the Ondo State Election Petition Tribunal in 2007 have been found to be fake.

    Sources said the State Security Service (SSS) and the police have discovered that the reports purported to have emanated from the SSS were forged.

    Former Governor Olusegun Agagu, who was sacked through the Appeal Court verdict on February 23, 2009 in Benin, in May 2010 petitioned, alleging that Governor Olusegun Mimiko forged the security reports on which the tribunal and the Appeal Court, Benin Division, based their judgment, which nullified Agagu’s election.

    Agagu wrote the Chief Justice of the Federation (CJ) on the basis of the findings of the the Police Special Investigation Panel which discovered that the security reports were forged by the LP.

    Agagu said in the petition: “My grouse about the verdicts of the tribunal and the Court of Appeal is on the acceptance by the two tiers of courts that elections in 10 local governments where I won were marred by irregularities, while the votes cast in the seven local governments where the LP won were retained.”

    He said: “In both judgments, (Tribunal and the Court of Appeal) the decision of the judges was based on the security reports purportedly written by the SSS.

    “The security reports, which have now been pronounced to be forgeries by the SSS and the police, were the basis for the verdict.”

    Agagu said: “Mr. Chairman Sir, my counsel objected to the admission of the fake SSS reports more so that the SSS officer who was subpoenaed by my opponents stated on oath that the service did not originate or possess such reports.

    “The PDP lost more than 62,926 votes through this flaw in two local government areas (Okitipupa and Irele) where the fake SSS reports were used in the judgment and could have influenced decisions in other local governments.

    “You will agree with my Lord that it is against public interest for a party in a suit to produce fraudulent evidence to deceive the court into giving him a favourable judgment.

    “On ground of public policy and equity, he should not be permitted or allowed to profit or continue to enjoy the fruits of such fraudulent victory or judgment, particularly where it has to do with a sensitive political office such as the exalted office of the governor of a state.”

     

     

     

     

     

     

     

     

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  • Tribunal orders INEC to release Edo election materials

    Tribunal orders INEC to release Edo election materials

    The Election Petition Tribunal in Edo on Friday ordered the Independent National Electoral Commission to immediately release the certified copies of the voters’ register to the Peoples Democratic Party’s candidate in the July 14 governorship election in the state, Charles Airhiavbere.

    The News Agency of Nigeria reports that Airhiavbere had filed a petition challenging the victory of Governor Adams Oshiomhole in the election.

    Listed as co-defendants in the petition were Action Congress of Nigeria, INEC, the Edo Resident Electoral Commissioner and INEC Returning Officer.

    The petitioner, among other allegations, is claiming that INEC did not conduct the election in compliance with the provisions of the Electoral Act 2012 (as amended) and that the elections in certain parts of the state were marred with irregularities.

    Airhiavbere, through his counsel, Mr. Sunday Aguinede, brought a motion on notice, asking the tribunal to compel INEC to provide the certified true copies of the 2012 voters’ register, to enable him to prove his case.

    Delivering the ruling, the Chairman, Justice Suleman Ambrusa, said that INEC was statutorily bound by the provision of the electoral act as amended, to provide the documents to the petitioner.

    “We have looked at the application and the accompanying affidavit and we are of the view that the contentious issue is the respondent applicant asking the respondent defendant to supply it with the documents applied for.

    “Section 77(1) of the Electoral Act mandates the respondent defendant seven days to provide to the asking party the required documents provided the party pays the prescribed fees.

    “We are of the view that the respondent defendant is already in breach of the law and yet expects to benefit from the same law.

    “Its excuse of pressure arising from the volume of work is not tenable at all, “the panel chairman ruled.

     

  • Tax Tribunal upholds Halliburton’s  appeal against FIRS

    Tax Tribunal upholds Halliburton’s appeal against FIRS

    The Tax Appeals Tribunal sitting in Lagos yesterday upheld an appeal by Halliburton Energy Services Nigeria Ltd against the Federal Inland Revenue Service (FIRS) over $167,700,000 tax assessment.
    FIRS, in a notice of assessment dated February 24, 2009, had demanded 30 per cent of $559 million being fine payable to United States authorities in lieu of “bribes” allegedly given to Nigerian officials for operations in the country within the Halliburton group.
    “Since the entire bribe would have formed part of the expenses that was charged in the tax returns of FIRS, an amount of $559 million is hereby disallowed for tax purposes.
    “The relevant assessment notice for the tax arising therefrom amounting to $167,700,000 is herewith forwarded for your prompt payment,” FIRS had said in a covering letter dated February 25, 2009.
    Delivering judgment yesterday, the tribunal, chaired by Kayode Sofola, SAN, who led other commissioners including Catherine Ajayi, Mustapaha Ibrahim, D. Gapsiso and Chinua Asuzu, set aside the assessment of FIRS.
    It said the terms of settlement and a non-prosecution agreement between the parties exempted Halliburton from the imposition of the assessment numbered PDBA 20.
    “The said assessment is defective as being speculative, a contradiction and inconsistent with the relevant tax laws.
    “While foreign companies may be liable to the imposition of tax in Nigeria, in appropriate cases, Halliburton Inc USA is not chargeable to tax in Nigeria with regard to the fine it paid to the American government in the circumstances of the case,” the tribunal held.
    The tribunal said for the tax to be imposed on the sum in question, the law must unambiguously impose the tax on the party sought to be charged with it.
    It added: “The evidence shows that the fine was imposed for the bribery of Nigerian officials. What the quantum of the bribe was is not in evidence.
    “The respondent (FIRS) speculates that the fine of $559 million or the ‘entire bribe would have formed part of the expenses that was charged in the tax returns to FIRS’. The basis for this is not clear.
    “If a fine is imposed, it would be unthinkable for such fine to be claimed as an expense to be deducted in the tax returns. The purpose of the sanction, a criminal penalty, surely is a loss imposed on the party unless there is evidence to the contrary, which there is not.
    “We find that the fine is not profit and to the contrary, is a loss. Thus, the case the respondent has presented before us is untenable.”
    Halliburton had appealed the assessment on the grounds that it was not involved in the payment of any bribes, adding that it has never claimed any related revenue expenses or deductions in any of its tax returns to the FIRS.
    The appellant said the amount of the expenses the FIRS proposed to disallow by its assessment was higher than the combined revenue from its operations in Nigeria for “the last four years.”
    “The sum of $559,000,000.00 said to have been paid to the US authorities by Halliburton Inc (USA) was not representative of the amount of any alleged bribe payment,” Halliburton said, among others.
  • ACN chair challenges tribunal’s verdict at Appeal Court

    The Action Congress of Nigeria (ACN) Chairman in Offa Local Government Area of Kwara State, Prince Saheed Popoola, has challenged the nullification of his verdict by the local government election petition tribunal at the Appeal Court.

    The tribunal last month nullified the result of the local government by-election conducted in January last year in Offa. It ordered a fresh poll in the council within 120 days.

    Dissatisfied, the chairmanship candidate of the Peoples Democratic Party (PDP) in the election, Abdulwaheed S. Olanipekun, approached the tribunal for rectification.

    In his appeal, Prince Popoola, through his counsel, H.O. Buhari, prayed the appellate court to set aside the decision of the lower tribunal.

    He also urged the court to “dismiss the petition of the petitioners or in the alternative order a retrial of the petition before another local government election tribunal.”

    The appellants argued that “the tribunal erred in law when it held that; ‘in view of the fact that Section 20 of the Electoral Law is inconsistent with Section 30 of the Electoral Act, 2010 (as amended), Section 20 of the electoral law is null and void and we so declare.’”

    His words: “The petitioner never made conflict between the Kwara State Electoral Law and the Electoral Act on issue before the tribunal; the parties never joined issues on what constitutes a valid length of notice. The tribunal raised the issue of conflict between the state local government electoral law and the Electoral Act in its judgment.

    “The tribunal did not invite counsel to address on it. The tribunal erred in law when it held ‘inconsequence, that the rerun election into Offa Local Government held on January 12 last year is invalid, unconstitutional, null and void and the election is accordingly nullified.’

    “The tribunal based its judgment on an already repealed law. Section 20 of the Kwara State Local Government Electoral Act, 2004 has since been repealed and amended by the state local government electoral (amendment) law 2010.

    “The tribunal erred in law, when it held that; ‘the 14 days notice provided by Section 20 of the Electoral law by virtue of which the rerun election of January 12 was conducted is grossly inadequate as against the 90 days provided by the Electoral Act, 2010. The election of January 12 was a by-election and not a fresh election.

    “The phrase ‘rerun’ is unknown to the local government electoral law of Kwara State.”