NBA Warri wins suit as Court outlaws DSIRS highway roadblocks

The Nigerian Bar Association (NBA), Warri Branch, has secured a landmark legal victory against the Delta State Internal Revenue Service (DSIRS) as the High Court of Justice, Warri, ruled that the revenue board and its task force lack the constitutional authority to mount roadblocks on highways for tax collection.

Delivering judgment in Suit No. W/261/2023: Chief Oghenero Okoro & Anor vs. Delta State Internal Revenue Service & Anor, the court on Tuesday granted all reliefs sought by the claimants on behalf of the NBA Warri Branch.

The claimants had approached the court by originating summons, seeking a series of declarations and orders to restrain the DSIRS from using roadblocks as a means of enforcing payment of revenue, particularly from motor vehicle particulars.

Among the reliefs sought and granted were: A declaration that the DSIRS and its agents have no constitutional or statutory powers to set up revenue task forces for mounting roadblocks/checkpoints on public roads and highways in Delta State.

A declaration that neither the 1999 Constitution (as amended), the Taxes and Levies (Approved List for Collection), nor the Delta State Internal Revenue Service Law 2020 confer such powers on the defendants.

READ ALSO: Court slams Delta Police Commissioner, Others with ₦30m fine for rights violation

An order directing the immediate disbandment of all revenue task forces set up by the DSIRS for the purpose of collecting revenue on highways.

An order of perpetual injunction restraining the Chairman of DSIRS or any other officer from further use of such task forces on Delta roads.

The court’s decision effectively nullifies the operations of revenue task forces that have long mounted roadblocks across the state, a practice motorists and civil society groups have described as illegal, exploitative, and prone to abuse.

Reacting to the judgment, members of the NBA Warri Branch hailed the ruling as a victory for the rule of law and the protection of citizens’ rights.

The association stressed that taxation must be carried out within the confines of the law and not through intimidation or unlawful checkpoints.

The ruling is expected to have far-reaching implications, as it reinforces previous judicial pronouncements restricting the powers of state and local revenue agencies from erecting roadblocks for tax enforcement.

With the judgment, the DSIRS has been ordered to disband its task force immediately, bringing relief to motorists and residents of Delta State who have long complained about harassment on highways under the guise of revenue collection.