Among their various demands, NBA-SPIDEL is seeking a court declaration that the newly introduced annual vehicle documentation, which carries a price tag of N1,000, constitutes multiple taxation and is unlawful.
The plaintiffs in this yet-to-be-assigned case include NBA-SPIDEL itself, John Akpokpo-Martins (Chairman of the section), Funmi Adeogun (Secretary), and Francis Ogunbowale (a member of the Governing Council of NBA-SPIDEL).
The defendants named in the case are the Federal Government, the Joint Tax Board, and the Governor of Lagos State.
The plaintiffs are specifically requesting the court to declare that the power exercised by the Joint Tax Board (JTB) to impose yearly fees for the annual renewal of Proof of Ownership (POC) Certificates on vehicle owners, as per Section 86(1) of the Personal Income Tax Act 2004, is ultra vires, unlawful, and unconstitutional.
Additionally, they seek a court declaration that the imposition of the annual renewal of Proof of Ownership certificates on vehicle owners constitutes multiple taxation and is therefore illegal. This is because tax agencies and other government bodies typically issue certificates of proof of ownership to vehicle owners at the time of vehicle registration.
Furthermore, the plaintiffs are requesting an order to strike down the provisions of sections 73(1), (2), & (3) of the National Road Traffic Regulation No. 101, Vol. 99 of 25th December 2012. They argue that these provisions are in violent breach of Item 63 of Part I of the 1999 Constitution and section 1(1) of the 1999 Constitution, as amended, and are thus unconstitutional.
