
News
Supreme Court affirms FG’s sole control over Nigerian inland waterways
The apex court, in a judgment on Friday, January 5, held that it was wrong for states to seek to control the sector and impose levies on businesses operating in the nation’s inland waterways.
The Supreme Court held that existing laws give exclusive control of activities in the nation’s inland waterways to the FG through its agencies – the National Inland Waterways Authority (NIWA) and the Nigerian Maritime Standard and Safety Agency (NMSSA) – and no other tier of government.
The judgment, authored by Justice John Okoro, but read on Friday by Justice Emmanuel Agim, was on the appeal marked: SC/CV/17/2018, filed by the NIWA, NMSSA, the Minister of Mines and Steel Development, and the Minister of Transport.
Respondents to the appeal were the Lagos State Waterways, the state’s Commissioner for Waterfront Infrastructure Development, the state’s Attorney General, Governor of Lagos State, the Incorporated Trustees of Association of Tourist Boat Operators and Water Transportation of Nigeria (ATBOWTN) and the Incorporated Trustees of Dredgers Association of Nigeria (DAN).
The appeal filed in 2018 was prosecuted for the appellants by a team of lawyers led by Lateef Fagbemi (SAN), who was recently appointed as the Attorney General of the Federation (AGF) and Minister of Justice.

The Supreme Court agreed with the appellants’ argument that NIWA is the only agency saddled with the responsibility to levy, impose and charge rates utilization along the declared waters of Nigerian Inland Waterways.
It added that NIWA is the rightful and legal agency of the Federal Government with the powers to exclusively manage, direct and control all activities on the navigable waters and its right of ways throughout the country for the purpose of inland navigation, pursuant to Sections 8 and 9 of NIWA Act.
The apex court equally agreed with the appellants that the activities of the Lagos government and its agencies constitute a flagrant usurpation and an illegal encroachment on the statutory functions of NIWA because the waterways of Lagos State, among others in Nigeria, fall under the Exclusive Legislative List set out in Part 1 of the Second Schedule to the 1999 Constitution.
It held that it is only the Federal Government, through the National Assembly that can validly legislate on Maritime Shipping and Navigation, adding that the power to legislate on any subject in the Exclusive Legislative List does not lie with the Lagos State Government.
The appellants had also argued that the activities of the Lagos State Waterways Authority (LASWA) created by the Lagos Government, though the enactment of LASWA Law No. 14 of 2008 (LASWA 2008) by the state’s House of Assembly, to regulate, develop and manage all aspects of the waterways in Lagos State is unconstitutional.
The apex court noted that existing laws do not favour Lagos government’s arguments on resource control, but that political stakeholders, including the Legislature could work on ways to amend the law to address the concern raised by Lagos and others on the issue.
The Supreme Court restored the judgment delivered on March 28, 2014 by Justice John Tsoho of the Federal High Court in Lagos and reversed the July 18, 2017 judgment of the Court of Appeal (Lagos division), which set aside the Federal High Court judgment.
The Court of Appeal had, among others, held that the inland waterways within Lagos State, not captured by the National Inland Waterways Act, are within the legislative competence of the state’s Legislature and that the state could collect taxes/levies on businesses on waterways which start and terminate in the state.
Confronted with a regime of multiple charges by the agencies of both the FG and Lagos govt, ATBOWTN and DAN in 2012 filed a suit, marked FHC/L/CS/543/2012 at the Federal High Court, Lagos to determine which tier of government was empowered by extant laws to license and levy business operators on the nation’s inland waterways.
In his judgment on the case, Justice Tsoho held among others, that NIWA and NMSSA are the proper and lawful agencies with authority in matters relating to the commercial activities of ATBOWTN and DAN, who are involved in water tourism, water transportation and sand dredging within the national inland waterways.
Justice Tsoho restrained the Lagos State Waterways Authority and the state’s Commissioner for Waterfront Infrastructural Development from further seeking to control the commercial activities of the plaintiffs – ATBOWTN and DAN.
It is the decision by Justice Tsoho that the Court of Appeal set aside in its July 18, 2017 judgment on the appeal, marked: CA/L/886/2014 filed by the Governor of Lagos State and three others.
NIWA and three others challenged the Appeal Court’s decision at the Supreme Court, which in the January 5 judgment reversed the decision of the lower court and affirmed the March 28, 2014 judgment by Justice Tsoho.
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Sanwo-Olu, Lai Mohammed, Gbenga Daniel to discuss 2027 elections, insecurity at 7th Freedom Online lecture
Challenges facing the economy and insecurity, especially associated with elections in a developing economy like Nigeria, will be the focus of discussion at the seventh yearly lecture of Freedom Online (www.freedomonline.com.ng) on September 3 in Lagos.
Freedom Online, according to a statement by its Managing Director/Editor-in-Chief, Gabriel Akinadewo, is focusing on how to tackle insecurity during the lecture “because it has become a monster, threatening to consume the nation-state called Nigeria.
“What does the future hold for Nigeria after the 2027 general elections? How will the election be conducted in a way that will be acceptable to all? Will the outcome lay a solid foundation for the future of the country?
“We believe that actions of politicians, security agents and INEC officials, before, during and after the election will, one way or the other, decide the fate of the more than 200 million Nigerians in this geographical space. Obviously, insecurity, part of which is thuggery during elections, leads to poverty, underdevelopment and other social vices. Nigeria’s political, economic and social fabric is disintegrating because of this time bomb and the outcome of the election will go a long way to decide Nigeria’s future in global affairs”.
Akinadewo said Governor Babajide Sanwo-Olu of Lagos State is the Special Guest Speaker while former Information & Culture Minister, Alhaji Lai Mohammed and former Ogun State Governor, Senator Gbenga Daniel, are the Chairman and Special Guest of Honour respectively.

The President of the Nigerian Guild of Editors (NGE) and Editor of Vanguard, Eze Anaba, is the Chief Host.
News
Enugu Govt slashes Land Use Charges, cuts Property Rates
…Property Enumeration App to drive new land revenue regime
The Enugu State Internal Revenue Service (ESIRS) has announced a drastic reduction in land use charges payable by property owners across the state as part of measures to encourage tax compliance and broaden the state’s revenue base.
The Chairman of ESIRS, Mr Emmanuel Ekene Nnamani, disclosed this on Monday while briefing journalists on the activities and achievements of the agency in its three years under his leadership.
Under the revised arrangement, property owners in Independence Layout now pay N70,000 annually, while those in Abakpa pay N20,000. Owners of village houses, according to Nnamani, will pay N10,000 annually as land use charge.
Nnamani also announced plans to commence the implementation of a Property Enumeration App, which will facilitate the identification and enumeration of properties across the state and provide a database for the assessment and collection of land use charges.
He said students would be engaged to participate in the enumeration exercise, with each student expected to receive payment on a weekly basis, based on the number of houses enumerated.

According to him, the initiative would help ESIRS establish an accurate property register while creating opportunities for students to earn income through the exercise.
Nnamani explained that the Property Enumeration App would assign identification to properties and their owners, making it easier for the government to determine taxable properties and improve compliance.
He said the exercise was part of ESIRS’ broader strategy to expand the tax net and bring previously untapped sources of revenue into the formal revenue system.
The ESIRS chairman said the agency was also expanding its revenue collection activities to o other areas including haulage fees, land use charges, capital gains tax, stamp duties and withholding tax.
He disclosed that withholding tax would soon become operational in the state, urging individuals and organisations required to deduct the tax to ensure that the deductions were properly remitted to the government.
Giving an insight into the performance of ESIRS under his leadership, Nnamani said the agency had recorded a significant increase in internally generated revenue since 2023.
He said the state generated N37 billion in 2023, rising to N108.5 billion in 2024, while revenue increased substantially to N406.7 billion in 2025, representing tax and non-tax revenues.
Nnamani attributed the growth to the reforms introduced under Governor Peter Mbah’s administration, particularly the autonomy granted ESIRS and the deployment of technology for revenue collection.
He said the agency inherited a system characterised by poorly motivated personnel and fragmented revenue collection, but the autonomy granted by the state government enabled ESIRS to embark on fundamental reforms.
“Our Governor came with disruptive innovation and now it is time to give account,” Nnamani said.
He explained that the autonomy granted to ESIRS was backed by legislation, transforming the agency into a one-stop shop for revenue collection in the state.
According to him, ESIRS moved away from a mono-payment gateway operated through Interswitch and expanded the system to seven payment gateways, including UPS and Flutterwave.
He said taxpayers could now make payments through banks, transfers and more than 300 Point-of-Sale (POS) terminals, including from the comfort of their homes and even during weekends.
The development, he said, had significantly improved convenience and reduced opportunities for revenue leakages.
Nnamani said the agency also embarked on extensive training of its personnel and declared an emergency in which every staff member was required to have access to a laptop or tablet.
He added that ESIRS invested in reliable internet connectivity and solar energy to ensure that its operations were not disrupted by power challenges.
The ESIRS chairman said the agency had also banned cash payments as part of measures to strengthen transparency and accountability in revenue collection.
He said several revenue agencies that previously operated independently had been unbundled and brought under a centralised system, while ESIRS collaborated with relevant unions and revenue agencies to improve its operations.
According to him, the reforms were particularly significant in the informal sector, where revenues were previously paid to non-state actors before the new system was introduced.
Nnamani urged residents and businesses to familiarise themselves with the state’s tax laws, stressing that the agency was not interested in imposing arbitrary taxes but in ensuring compliance with existing legislation.
He said the law provides for certain exemptions, but taxpayers seeking exemption must undertake the required tax filing.
He noted that ESIRS was currently not implementing some provisions of the tax law to their full extent, citing the provision requiring the payment of one per cent of turnover in certain circumstances.
“We are only collecting N36,000 and people are complaining. I’m a tax collector and you have to convince me why you should not pay,” he said.
He urged taxpayers to study the tax laws and understand their obligations rather than evade payment.
The ESIRS boss further disclosed that the state was collecting Development Levy from new construction projects, noting that between 20 and 25 new buildings were being commenced daily across the state.
He said the levy was N150,000 in Enugu North Local Government Area, N100,000 each in Enugu South and Enugu East, N80,000 in Nsukka, while the rate for other local government areas stood at N50,000,”and you must pay to be permitted to commence development of the property”.
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He said ESIRS was also strengthening the collection of capital gains tax, particularly from property transactions, as well as stamp duty.
Nnamani maintained that the objective of the reforms was to create a sustainable and transparent revenue system capable of funding government programmes without placing undue pressure on taxpayers.
The chairman also dismissed concerns that the ongoing tax reforms were designed to frustrate businesses, particularly Igbo traders.
He said the forthcoming implementation of enhanced tax-compliance measures at both the federal and state levels should not be misconstrued as an attempt to shut down businesses.
According to him, the reforms are aimed at ensuring that individuals and businesses fulfil their statutory tax obligations.
“It is not aimed at shutting down Igbo business. People should pay their taxes and not evade it,” he said.
Nnamani said ESIRS would continue to expand the tax net while deploying technology to make payment easier, improve transparency and ensure that revenue due to the state was properly collected.
He said the agency’s ultimate objective was to build a modern revenue administration system in which taxpayers could meet their obligations conveniently while the state would accurately account for every naira collected.
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