Edo State High Court, Benin City, has declared some sections of the Edo State Land Use Charge law unconstitutional.

Justice Peter Akhihiero held that certain sections of the law are ultra vires, and therefore, null and void, and awarded N200, 000 against the defendants.

He made the declaration while delivering judgment in a suit filed by Chief Ferdinand Orbih (SAN) against Edo State Geographic Information Service, Edo State Government and the Attorney General of the state, Prof. Yinka Omorogbe. The claimant had filed the action challenging the issuance of N3, 373,719.95 Land Use Charge demand notice for 2016-2021 to his chambers located on Christiana Orbih Drive by 84, Boundary Road, behind GRA Benin city. In the suit, the claimant disputed the constitutionality of the Land Use Charge demand notice given to his chambers.

He prayed the court to declare that the demand notices dated March 19, 2021, directing him to pay Land Use Charge for 2016-2021 is unconstitutional, invalid, null and void and of no effect whatsoever. He also prayed for perpetual injunction restraining the defendants, their servants, agents and privies from further imposing Land Use Charge on him in breach of the provisions of Section 7, subsection 1 and 5 of the 1999 Constitution (as altered) and paragraph 1(j) of the fourth schedule of the same Constitution. His counsel, K.O. Obamogie had argued that the Local Government Councils in Edo State are totally bereft of the power to delegate their constitutional functions to the defendants.

Reacting, the defendants through their counsel, Mrs. V.U Adeleye explained that sometime in 2021 all the 18 local government areas in Edo State agreed to collaborate and harmonise all land-based taxes to avoid multiple taxation, hence the enactment of the Land Use Charge Law 2012 (as amended). But Justice Akhihiero disagreed with the explanations and arguments of the defendants. He declared: “ I hold that the in light of the provisions of section 7, subsections 1 and 5 of the 1999 Constitution of Nigeria (as altered) and paragraph 1(j) of the fourth schedule to the aforesaid 1999 Constitution, the provision of sections 3(2), 5, 18, 24 and the identified parts of section 27, the Land Use Charge law, 2012 of Edo State are unconstitutional, invalid, null and void and of no effect whatsoever.

“Having used the Blue pencil to go through the entire provisions of the law, I find the following sections as the offending sections that must be struck down for the reasons stated by them. “Namely: Section 3(2) – Delegation of functions by each local government council; section 5 – Property assessment after delegation; section 18 – Land use collection funds; section 24 – Application of other laws. “All amounts to usurpation and so completely null and void and section 27-Interpretation.” The following two items in the law, ‘collecting authority’ and ‘Net land use charge’, he held, are in furtherance of the delegation and usurpation being complained about and therefore offensive to the Constitution.