You Lack Powers to Collect Levy on Refuse Disposal, Court Tells AEPB

Justice Olukayode Adeniyi of a High Court of the Federal Capital Territory FCT), has declared that the Abuja Environmental Protection Board (AEPB) does not have the legal powers to impose any levy or fine for sewage and refuse disposal on any corporate body within Abuja Municipal Area Council (AMAC).

Adeniyi, who made the declaration in a judgment he delivered, subsequently voided a total sum of N19 million the AEPB imposed on NIPCO Plc as levy on sewage and refuse disposal in the FCT.

The court premised its decision on the grounds that the AEPB Act conflicts with the duties and functions of AMAC in respect of sewage and refuse disposal levies and collections, adding that AMAC being a creation of the constitution is superior to AEPB, created by an Act of Parliament.

The claimant had dragged the Abuja agency to court, challenging the powers of the AEPB to demand payment for sewage and refuse disposal, from 2015 to 2021, which the claimant said had been "dutifully paid" to AMAC.

The claimant in the suit marked: CV/3493/2022, had asked the court to determine amongst others whether the defendant as a body created by an Act of the National Assembly, can validly perform the exact functions and exercise the powers conferred on the Abuja Municipal Area Council (AMAC) by Section (7) of the 1999 Constitution.

The claimant in arguing the suit had through its lawyer, Chief Paul Obi, raised two issues for determination.

The claimant’s counsel had submitted that AMAC, is the bona fide body empowered by the constitution for the collection of refuse and waste disposal levies, within the Abuja Municipal Area Council and not AEPB .

It said that as such, all the “demand notices” issued by AEPB to the claimant were invalid since the defendant lacked the legal competence to issue them ab initio.

He therefore urged the court to resolve the two issues in favour of the claimant and grant the reliefs sought.

On its part, the AEPB, represented by C.O Okoro, who raised a sole issue for determination, submitted that by virtue of paragraph 7, Part Ill of the Schedule to the Taxes and Levies (Approved List of Collection) Act, Laws of the Federation of Nigeria, 2004, Area Councils in the FCT) were statutorily imbued with the right to the collection of sewage and refuse disposal fees.

Okoro further contended that the Court of Appeal, Calabar Division, had nullified paragraph 7, Part Ill of the Schedule to the Taxes and Levies (Approved List of Collection) Act, Laws of the Federation of Nigeria, 2004, thereby, abrogating the rights of the Area Councils to collect sewage and refuse levies.