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Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal,

Authors: TAIWO Adetayo

Publication Type: Journal article

Journal: University Of Jos, Journal Of Public Law & Constitutional Practice,

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Abstract

Tribunals and Courts are distinct in procedures, formalities, sitting arrangement, enabling laws as well as jurisdiction. Jurisdiction is very important to all adjudicatory institutions. To adjudge a court of being competent, the jurisdiction must not be violated or declared “Ultra vires”otherwise; the decision taken will be declared null and void for lack of jurisdiction to hear a particular matter. Competence of a Tribunal or a Court rest squarely on ‘jurisdiction’. These two tax adjudicatory institutions are germane to resolve issues related to tax charging, collection, and remittance to conflict. Tax is very essential to the three tiers of government of a federation because taxes are imposed on companies and individuals to support the government annual estimated expenses as part of the citizens’ contribution to the government revenue. This help the three tiers of government in the provision of social amenities and other developmental projects embark upon by the state. The main objective of this article is to set the record straight about the jurisdictional conflict between the Federal High Court, the court established purposely to hear matters related to revenue(and related matters), and the Tax Appeal Tribunal, established in six zones of the federation and one each in Lagos and Federal Capital Territory, Abuja. The work would also analyze the bone of contention bordering on the understanding of jurisdiction of the Federal High Court and the Tax Appeal Tribunal.

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TAIWO,A. . (2015). Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal,, 9 (), 130-130.

TAIWO,A. . "Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal," 9, no (), (2015): 130-130.

TAIWO,A. and . (2015). Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal,, 9 (), pp130-130.

TAIWOA, . Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal,. 2015, 9 ():130-130.

TAIWO,Adetayo , . "Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal,", 9 . (2015) : 130-130.

T.Adetayo , "Analysis of Jurisdictional Powers of Federal High Court and Tax Appeal Tribunal," vol.9, no., pp. 130-130, 2015.

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