The Tax Appeal Tribunal, South-South Zone, Benin has dismissed the preliminary objection filed by the Edo State Board of Internal Revenue challenging its jurisdiction to hear and determine the appeal brought by Benin Electricity Distribution Company for lacking merit.

The tribunal headed by Prof. Obehi Odiase-Alegimenlen and 4 other commissioners held that the case has not been caught on res judicata, affirmed the jurisdiction of the tribunal to hear and determine the appeal and maintained that one of the major objectives of the Tribunal is to do substantial justice rather than mere technicalities.

From facts, Appellant- Benin Electricity Distribution Company being dissatisfied with the Edo State Board of Internal Revenue Demand Notice in the sum of N261,947,781.70 (Two Hundred and Sixty-One Million, Nine Hundred and Forty-Seven Thousand, Seven Hundred and Eighty-One Naira, Seventy Kobo only) brought the appeal before the Tax Tribunal.

The Respondent- Edo State Board of Internal Revenue filed a Notice of Preliminary Objection prayed the Honourable Tribunal for an order to strike out the appeal on the grounds that the action is caught by the principle of res judicata, time-barred, abuse of court process, and lastly that the subject matter which is the Appellant tax liability has become final and conclusive and has robbed the Tribunal of the jurisdiction to hear or entertain the appeal. 

In reply, the Benin Electricity Distribution Company’s urged the court to discountenance the submission of the respondent and grant the reliefs sought.

In its considered ruling, the tribunal panel headed by Prof. Obehi Odiase-Alegimenlen and 4 other commissioners affirmed the jurisdiction of the tribunal to hear and determine the appeal on merit and dismissed the Edo State Board of Internal Revenue's objection for lacking merit.

The tribunal further held that when the whole matter of a case has not been addressed, the matter cannot be said to have been rested that the Edo State Board of Internal Revenue reliefs sought is quite distinct from the ones sought at the Edo State High Court which was an ex parte application for an order of distraint of the Appellant’s premises and assets. 

On the issue of being time-barred, the appeal panel noted that one of the major objectives of this Tribunal is to do substantial justice rather than mere technicalities, and took cognizance of the Benin Electricity Distribution Company's averment of the interference of the civil disturbance arising from the End SARS protest and COVID 19 pandemic issues from 2020 to 2021, which impacted negatively on the security and ease of movement nationwide. 

The Tribunal took judicial notice of the fact that this impacted on the company negotiation process and ease of approach to justice during this period and immediacy in bringing this appeal to the Tribunal. 

Visit the judgment portal for full ruling