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Supreme Court affirms FG’s sole control over Nigerian inland waterways

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Supreme Court affirms FG’s sole control over Nigerian inland waterways
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The Supreme Court has held that the control of activities on the nation’s inland waterways, including levying and licensing operators in the sector belongs solely to the federal government.

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.

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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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Atiku’s Subsidy Reversal: Desperation For Power Must Not Endanger Nigeria’s Economy-Yilwatda

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The National Chairman of the All Progressives Congress (APC), Professor Nentawe Yilwatda, has condemned former Vice President Atiku Abubakar’s proposal to reverse the removal of petrol subsidy, describing it as a deeply troubling policy U-turn that raises serious questions about the opposition’s preparedness to govern Nigeria.
Professor Yilwatda said Nigerians deserve more than election-season declarations. He said any proposal to restore a costly subsidy regime must be subjected to rigorous scrutiny, particularly given the enormous fiscal burden subsidies placed on public finances and the distortions they created in the economy.
The APC National Chairman made the remarks during a visit to the headquarters of the City Boy Movement in Abuja, where he inspected the organisation’s facilities and interacted with its leadership.
The APC National Chairman noted that the opposition had been challenged repeatedly over the past three years to tell Nigerians what it would do differently if entrusted with power, yet no serious, coherent and convincing alternative had emerged. He said it was therefore suspicious that, after more than three years of silence on a comprehensive governing agenda, the former Vice President was only now, about four months before the 2027 general election, presenting a policy that could reverse hard-won economic adjustments and set the country’s development trajectory back several years.
“Economic policy cannot be reduced to election-season promises. Nigerians deserve to know precisely where the money will come from, what sectors will bear the cost and whether such a policy can be sustained without reopening the fiscal pressures that necessitated reform in the first place,” Professor Yilwatda said.
He maintained that the removal of subsidy was a difficult but necessary policy decision whose consequences required complementary measures to cushion its impact, expand social intervention and strengthen productive sectors of the economy.
Professor Yilwatda, in a statement by his Special Adviser on Media and Information Strategy, Abimbola Tooki, said the real test of leadership was not the ability to promise immediate relief for electoral advantage, but the courage to take difficult decisions, explain them honestly to citizens and remain committed to policies capable of producing sustainable growth. He said Nigerians are too discerning to hand over the nation to politicians who have yet to demonstrate what they would do with presidential power beyond reversing difficult but necessary reforms.
He added that Nigerians should carefully examine competing economic programmes ahead of the 2027 elections and distinguish between policies designed to address structural problems and promises that may provide short-term political appeal while creating longer-term fiscal difficulties.
The APC National Chairman also criticised the lack of ideological and organisational consistency within the opposition, saying politicians who continually move from one political platform to another cannot credibly claim to offer the stability and clarity required to govern a complex country. He contrasted this with President Bola Ahmed Tinubu, whom he said has remained within the progressive political tradition throughout his political career, apart from periods of political mergers, while Vice President Kashim Shettima has also maintained a consistent political trajectory. He added that key APC stakeholders had remained committed to the party and its progressive platform.
He said the APC-led administration under President Bola Ahmed Tinubu had taken difficult economic decisions and was implementing measures intended to reposition the economy, attract investment, strengthen domestic production and reduce dependence on unsustainable government interventions. He warned that reversing such reforms without a credible alternative could undermine investor confidence, worsen fiscal pressures and jeopardise the gains being pursued under the current administration.
Professor Yilwatda urged Nigerians to be wary of political promises that appear designed primarily to secure votes rather than solve structural problems. He also urged them to scrutinise the records and policy positions of those seeking the presidency, including the history of disputes involving former Vice President Atiku Abubakar and former President Olusegun Obasanjo, particularly allegations surrounding corruption in the privatisation exercise undertaken during the Obasanjo administration. He stressed that questions of accountability and economic governance must not be swept aside in the rush toward another election.
He said the 2027 election should be a contest of ideas, competence and credible policy alternatives, not a competition in which difficult economic realities are glossed over for political convenience.
 He said the 2027 election must be a contest between competing visions for Nigeria’s future, not a referendum on who can make the most attractive promises at the last minute.
Professor Yilwatda reiterated that the APC would continue to defend policies aimed at building a more productive, investment-friendly and economically sustainable Nigeria, while remaining open to constructive criticism and credible alternatives.
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Sanwo-Olu, Lai Mohammed, Gbenga Daniel to discuss 2027 elections, insecurity at 7th Freedom Online lecture

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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.

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The President of the Nigerian Guild of Editors (NGE) and Editor of Vanguard, Eze Anaba, is the Chief Host.

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Enugu Govt slashes Land Use Charges, cuts Property Rates

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…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.

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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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