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JUDICIARY

Tribunal Orders AEDC to Pay N5.3bn Tax Liability for 4 Years 

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The Tax Appeal Tribunal (TAT) sitting in Abuja, on Thursday, ordered the Abuja Electricity Distribution Company (AEDC) Ltd to pay the cumulative sum of N5.3 billion as value added tax (VAT) and withholding tax liability for the period  between 2013 and 2017.

The five tax appeal commissioners, chaired by Hon.

Alice Iriogbe in a judgment, held that the assessment of the  VAT made by the Federal Inland Revenue Service (FIRS) on the company was valid and in accordance with the Value Added Tax Act (VATA).

reports that the appellant, AEDC, had, in the appeal marked: TAT/ABJ/330/2024, sued the FIRS as sole respondent.

The FIRS, in conjunction with the Economic and Financial Crimes Commission (EFCC), had, in 2018, conducted a tax investigation on the appellant for the 2013-2017 years of assessment (YOA).

At the end of the investigation, a tax liability of N20, 163,668,697.00 (twenty billion, one hundred and sixty-three million, six hundred and sixty eight thousand, six hundred and ninety seven naira only) was established against the company.

The FIRS, therefore, conveyed the liability for the period to the AEDC vide a letter dated Sept. 21, 2018 but KPMG, on behalf of the company, was said to have objected to the assessments through a letter dated Nov. 1, 2018.

The company on Nov. 20, 2019, also appointed a consortium: Messrs Ascension Consulting Services Consortium authorised to reconcile its VAT matters in the ongoing tax investigation with the FIRS and EFCC.

In the said letter, it was stated that the reason for the appointment was because they handled the compliance aspect of the work and now “expressly authorised to discuss and conclude the matter.”

The tribunal, however, observed that during the oral testimony of the AEDC’s witness, Mr Martins Aroge, it was clear that KPMG (another tax consultant) was mandated to reconcile the appellant’s Withholding Tax (WHT) liability matters.

The FIRS, while giving its evidence, argued that the appellant, through its agents; Ascension Consulting Consortium and KPMG, held several reconciliation meetings with the respondent (FIRS) and came up with N4, 534,358,874.00 revised computations as their own reconciled liabilities for the company and N780, 307,078.00 as withholding tax (totalling N5, 314, 665, 952) through two letters dated March 24, 2021 and Sept. 10, 2021.

But the AEDC, dissatisfied with the assessment contained in the FIRS’ Notice of Refusal to Amend (NORA) dated Feb. 24, 2022, appealed against the federal agency’s decision.

Giving a three-ground of appeal, the electricity firm said the FIRS was wrong to have assessed the tax on the basis of an unauthorised representation by its agent and to have issued a VAT assessment of over N4.53 billion on the basis of a purported letter, instead of relying on the legal basis of the VAT Act, among others.

Delivering the judgement, the five-member panel held that the AEDC was bound by the action of its agents; Ascension Consulting Services Consortium (comprising of Ascension Consulting Services, TBS Professional Services and The Eminent Konsult) appointed to act on its behalf for reconciliation of VAT in respect of the tax investigation/reconciliation exercise.

“This honourable tribunal, therefore, compels the appellant to pay N4,534,358,874.00 (four billion, five hundred and thirty -four million, three hundred and fifty -eight thousand, eight hundred and seventy — four naira) only as VAT liability for 2013 – 2017 as contained in the Notice of Refusal to Amend (NORA) to the respondent (FIRS) forthwith.

“This honourable tribunal compels the appellant to pay the sum N780,307,078.00 (seven hundred and eighty million, three hundred and seventy-eight naira) only as withholding tax (WHT) liability for 2013 and 2016 as established by its consultant KPMG,” it ordered.

The tribunal also compelled AEDC to pay the sum of N100.000 pending cost awarded in favour of the FIRS in the course of the proceeding.

According to the tribunal, the appellant is also liable to interest on the judgement sum at the prevailing CBN rediscount rate from the date of judgement until the judgement debt is liquidated.

“This is the judgement of this honourable tribunal,” it declared.

Reports says that other members of the tribunal include Hon Ishola Akintoye, Hon Ajayi Julius-Bamidele, Hon Nasir Kuliya and Hon Almustapha Aliyu.(NAN)

JUDICIARY

Pastor Arraigned over Alleged Rape of Married Woman in Edo

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From Joseph Ebi Kanjo, Benin

A 38-year-old pastor, Simeon Okehielem of the Synagogue Prayers Ministry has been arraigned before an Edo State High Court for allegedly raping a married woman, Isoken Vivian Aigbedo.

The pastor, who was accused of engaging in sexual relationships with married women within his congregation, was docked before the court in Benin City, on Thursday last week.

The charges against Pastor Okehielem followed a year 2022 incident in Uholor Community of Benin City where the cleric allegedly drugged and raped the woman leading to the birth of a child.

Recent DNA results reportedly confirmed the pastor as the biological father of the child, which prompted the Nigerian Police to re-arrest and formally arraign him.

The presiding judge, Justice Erhabor, granted an ex-parte order to remand the suspect at the Benin Correctional Custodial Centre for 14 days, pending legal advice from the Director of Public Prosecution (DPP), Ministry of Justice, Edo State.

The State Prosecutor, P.O. Odion told the court that the alleged offence occurred in February 2022.

Okehielem was slammed with two-count charge on alleged rape and administering a stupefying substance with the intent to commit a felony.

The charge sheet, marked Suit No: BLOD/2323M/2025, reads: “That you, Okehielem Simeon ‘m’, in or about the month of February 2022, in Benin City within the Benin Criminal Division, did rape one Mrs Isoken Vivian Aigbedo and thereby committed an offence contrary to Section 4, punishable under Section 5(1) of the Violence Against Persons (Prohibition) Law, 2021.

“That you, Okehielem Simeon ‘m’, in or about the month of February 2022, in Benin City within the Benin Criminal Division, with intent to commit a felony, administered a substance to stupefy one Mrs Isoken Vivian Aigbedo, thereby committing an offence punishable under Section 256 of the Criminal Law of Edo State, 2022.”

Speaking to journalists after the court session, the victim’s legal counsel, Clinton Ogbebor, applauded the Police for its diligence.

“We are in court today over the alleged rape of my client, Mrs Isoken Aigbedo, by one Pastor Simeon Okehielem,” he said.

Ogbebor confirmed that the case file would now be forwarded to the office of the DPP for legal advice, after which the trial will proceed accordingly.

The development has stirred debates across Benin City, with residents and religious leaders expressing shock and calling for justice.

The case has been adjourned pending further legal advice from the Director of Public Prosecution.

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JUDICIARY

Court Bars Bello from Acting as Nasarawa APC Chairman

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A Senior District Court 3, Lafia, Nasarawa State, on Thursday restrained Mr Aliyu Bello, the embattled Chairman of All Progressives Congress (APC) in the state, from presenting himself as Chairman or a member of the party.This followed a motion filed by Suleiman Turaki, Counsel to Ibrahim Iliyasu, the Chairman of APC in Gayam Electoral Ward of Lafia Local Government Area of the state.

Report says that on July 1, Iliyasu, alongside 13 other officials of the party in the ward, suspended Bello from the party over alleged anti-party activities.
The order signed by Abdullahi Lanze, Senior District Judge of the court, stated that the prayer was granted after hearing the application presented by the applicant’s counsel.
The order specifically restrained Bello, his agents, privies, supporters or any person acting on his behalf, authority, or direction, from presenting himself as a member or Chairman of the party.The court also barred Bello from issuing statements, carrying out functions, or acting in any manner whatsoever, through the media or otherwise, as a member or Chairman of APC.This would be pending the hearing and determination of the motion on notice. (NAN).

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JUDICIARY

Unemployed Man Arraigned for Allegedly Impersonating Military Officer

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 A 30-year-old unemployed man, Sadiq Usman, on Thursday appeared before an Ikeja Magistrates’ Court for allegedly parading himself as a military officer.

Usman is facing a two-count charge of impersonation.

He, however, pleaded not guilty to the charge.

The prosecutor, Supol Josephine Ikhayere, told the court that the defendant committed the offences on May 24 at about 3.

30 p.
m. at Alaba Rago Market area of Ojo, Lagos State.

Ikhayere said that the defendant, who was unemployed, unlawfully had in his possession a Nigerian military camouflage uniform, cap, belt, and boots.

“He paraded himself as a member of the Nigerian Army and had in his possession two Nigerian Navy identity cards,” she said.

According to her, the defendant was arrested when he failed to give a satisfactory account of the items.

The prosecutor said that the offences contravened sections 77(a)(b) and 79(a)(b) of the Criminal Law of Lagos State, 2015.

Section 77 stipulates a three-year jail term for anyone found guilty of impersonating a member of the armed forces or the police.

Section 79 stipulates two years imprisonment for unlawfully wearing the uniform of the armed forces.

The Magistrate, Mr Lateef Owolabi, granted the defendant bail in the sum of N150,000 with two reliable sureties in like sum.

He ordered that the sureties must show evidence of tax payments to the Lagos State Government.

Owolabi adjourned the case until July 1 for mention. (NAN)

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