By Onyewuchi Ojinnaka
Absence of witness for the Attorney-General of the Federation (AGF) in court on Wednesday stalled the hearing of the suit in which MTN Nigeria Communications Ltd filed against the AGF over N242 billion and 1.3 billion Dollars import duties and withholding tax assessments.
When the matter before Justice Chukwujekwu Aneke of a Federal High Court Lagos Nigeria was called for hearing, Chief Wole Olanipekun (SAN) announced his appearance for the plaintiff (MTN)
while Mr T.A. Mokolu and T. Adesanya appeared for the AGF.
The suit earlier fixed for trial on Wednesday (today) could not proceed due to absence of the witness for the AGF.
Mokolu then informed the court that their witness has some challenges being in court, saying that he was held back in Abuja.
He added that even the lead counsel Mr A. Gazali was also held up in Abuja just like the witness.
Consequent upon the absence of the witness, Mokolu asked for an adjournment in their favour.
In his response, plaintiff’s counsel Olanipekun said he was not opposing the request for adjournment and would not ask for cost but however, pointed out that such adjournment was slowing down the trial.
After listening to the submissions of counsel to parties, Justice Aneke adjourned the matter to October 29 and 31 for trial.
MTN (plaintiff) instituted the suit by a writ, dated September 10, 2018, challenging particularly, the legality of the AGF’s assessment of its import duties, withholding tax and value added tax in the sums of N242 billion and 1.3 billion dollars.
Among other declaratory reliefs, the plaintiff is seeking a declaration that the AGF’s demand of the sums of N242 billion and 1.3 billion dollars from MTN, is premised on a process which is malicious, unreasonable and made on incorrect legal basis.
However, in a preliminary objection challenging the suit, AGF had argued that the plaintiff’s action is statute barred having been filed out of time.
It contended that in seeking redress to the subject matter, the plaintiff had just three months from the date the cause of action arose, to institute the action, adding that same was filed out of lawfully stipulated time.
On that premise, AGF had urged the court to dismiss the plaintiff’s suit as being caught up by the statute of limitation, which stripes the court of jurisdiction.
But Justice Aneke had in a ruling delivered on May 7, dismissed the preliminary objection in its entirety on the grounds that the case was not statute barred.
In its writ of summons, MTN is seeking declaratory reliefs on the following grounds:
“That the purported “Revenue assets investigation” allegedly carried out by the Federal Government on MTN, for the period of 2007 – 2017, and its decision conveyed through the office of the AGF by a letter dated August 20, 2018, violates the provisions of Section 36 of the Constitution.
“A Declaration that the AGF acted in excess of its powers, by purporting to direct through its letter of May 10, 2018, a “self assessment exercise” which usurps the powers of the Nigerian Customs Service to demand payment of import duties on importation of physical goods.
“A Declaration that the AGF acted illegally, by usurping the powers of the Federal Inland Revenue Service, to audit and demand remittance of withholding tax and value added tax.
“A Declaration that the purported “self assessment” exercise instituted by the AGF via its letter of May 10, 2018, is unknown to law, null and void and of no effect whatsoever.
In addition, the plaintiff wants a court order, vacating the AGF’s demand letter dated August 20, 2018, for the sums of N242 billion and 1.3 billion dollars from MTN Nigeria Communications Ltd.
Besides, MTN is claiming a total sum of N3 billion in damages, against the defendant, which covers General damages, exemplary damages, and Legal costs.
