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SERAP drags CCB to Court over alleged tampering with electoral act, tax reform laws

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The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Code of Conduct Bureau (CCB) over its alleged failure to investigate claims that certain lawmakers improperly removed key provisions on electronic transmission of election results from the Electoral Act (Amendment) Bill and unlawfully altered aspects of recently passed tax reform laws.

The suit, marked FHC/ABJ/CS/634/2026 and filed last week at the Federal High Court in Abuja, seeks an order of mandamus compelling the CCB to probe the allegations and take appropriate action where breaches are established.

In its application, SERAP is asking the court to direct the Bureau to investigate claims that some members of the National Assembly deleted provisions relating to the electronic transmission of election results during plenary, despite earlier approval by a majority of senators and without subjecting the removal to debate.

The organisation is also urging the court to compel the CCB to examine allegations that certain lawmakers and executive branch officials unlawfully altered portions of the tax reform bills after their passage by the National Assembly.

According to SERAP, the alleged alterations resulted in discrepancies between the versions passed by lawmakers and the copies later gazetted and made available to the public.

Furthermore, SERAP is seeking an order directing the CCB to refer any substantiated violations of the Code of Conduct for Public Officers to the Code of Conduct Tribunal for prosecution. The group said such action would reinforce the constitutional principle that public office is a public trust.

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In the suit filed on its behalf by lawyers Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, SERAP argued that granting the reliefs sought would address serious concerns relating to conflict of interest, abuse of office, and non-disclosure of interests in the exercise of legislative powers.

The organisation contended that when lawmaking is influenced by abuse of office or personal interests, it ceases to be a legitimate constitutional function and instead becomes a legal and ethical violation under the Code of Conduct for Public Officers.

SERAP maintained that the Code of Conduct regime, enshrined in the 1999 Constitution, is a constitutional safeguard designed to promote probity, accountability, and transparency in public life. It argued that any credible allegation of breach must be promptly, thoroughly, and transparently investigated by the CCB.

“Public officers hold their offices in trust for the people and must not deploy official power for personal or sectional advantage,” the suit stated.

The organisation further argued that both members of the National Assembly and officers of the executive branch fall within the definition of public officers under Paragraph 19 of the Fifth Schedule to the Constitution and are therefore bound by its provisions on ethical conduct.

Citing Paragraph 1 of the Fifth Schedule, SERAP noted that public officers are prohibited from placing themselves in positions where their personal interests conflict with their official duties.

It also referenced Section 15(5) of the Constitution, which mandates public institutions to abolish all corrupt practices and abuse of power, including in the context of lawmaking.

The group alleged that the processes leading to the passage of the Electoral Act amendment bill in the Senate and the signing into law of the tax reform bills were marked by alterations without debate and due legislative process. It further claimed that changes were made to the passed tax reform bills without the approval of the National Assembly.

According to the suit, a Sokoto lawmaker, Abdussamad Dasuki, had raised concerns under a matter of privilege in the House of Representatives over alleged discrepancies between the harmonised versions of the tax reform bills passed by both chambers and the copies subsequently gazetted by the Federal Government. The lawmaker reportedly stated that the alterations in the gazetted versions did not receive legislative approval.

SERAP argued that these alleged discrepancies raise fundamental questions about the legality and legitimacy of both the lawmaking process and the versions of the tax laws circulated by the Federal Ministry of Information.

The organisation cited relevant constitutional and statutory provisions empowering the CCB to receive and investigate complaints of non-compliance with the Code of Conduct and to refer such matters to the Code of Conduct Tribunal where necessary.

No date has been fixed for the hearing of the suit.

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