Government Debtor Law

1. Citation. This Law may be cited as Government Debtor Law.

2. Interpretation. In this Law, unless the context otherwise requires- [No. 10 of 1973.] "account" includes all financial transactions between a debtor and the Government; "appropriate authority" means the Permanent Secretary Ministry of Finance or any other person duly authorised by him and includes the Sherrif; "auditor" means the Auditor-General for Delta State of Nigeria or any other person duly authorised by him and includes the Sherrif; "government debtor" means a person, his guarantors or sureties, whether dead or alive, owing money to the Government or any of its agencies but shall not include debtors already covered by the Statutory Corporations (Debtors) Law; "property" includes money, goods, land and every property however described, whether real or personal, and whether situate in the Delta State of Nigeria or elsewhere, easements and every estate however described, interest and profit, present or future, vested or contingent, arising out of, or incidental to, property as above defined.

3. Auditor to issue full statement of account. (1) The auditor, after examining the account of a debtor, shall issue a full statement of account showing the detailed particular of the debt, and shall serve the debtor with a copy thereof. (2) The auditor shall also serve the debtor with a notice to show cause why he should not pay the debt disclosed in the statement of account served on him.

4. Debtor to surcharge or falsify. (1) If a debtor is dissatisfied with the statement of account, he may surcharge or falsify the account, either by adding items in his favour which were wrongly omitted or by striking out items against himself which were wrongly inserted. (2) Where a debtor wishes to surcharge or falsify an account, he shall, within fifteen days of his being served with the statement of account, return to the auditor an amended statement of account. (3) The debtor shall specify the errors on which he relies, and the amended statement of account must show clearly what balance, is due, or that no Valance is due. (4) If a debtor, within twenty-one days of being served with the statement of account, fails to surcharge or falsify the account or dispute it in any other way, he shall be deemed to have accepted the statement of account as correct. (5) On the application of a debtor, the auditor shall be entitled to require from any officer such books, deeds; contracts, accounts, vouchers, receipts and other documents, and such information and explanation as may be necessary to assist the debtor in falsifying or surcharging the statement of account. (6) A debtor’s personal representative shall be at liberty to do all such things as the debtor, if alive, is empowered to do under the provisions of this Law.

5. Auditor to certify debt. (1) The auditor shall certify the debt due from the debtor and shall issue a certificate accordingly. (2) Where a debtor furnishes an amended statement of account and the auditor accepts it as correct, the auditor’s certificate shall be based on that amended statement of account. (3) The certificate of the auditor shall be deemed to be, and shall have the effect of a judgment of a court of competent jurisdiction. (4) A copy of the certificate of the auditor shall be served on the debtor before it is filed; 5) The auditor’s certificate shall be in the form set forth in Form 1 of the Schedule to this Law.

6. Recovery of sums due. (1) Any sum which is certified by the auditor to be due from a debtor shall forthwith become payable by the debtor to the appropriate authority and shall be recoverable in the manner hereinafter stated. [No. 10 of 1973.] (2) The appropriate authority may register a certificate signed by the auditor giving the name and address of the debtor concerned and the amount of debt owing in a Revenue or High Court of competent jurisdiction in the same manner as a judgment obtained in another State may be registered. (3) The appropriate authority shall annex to a certificate filed by it a list of the known property and assets of the debtor. (4) Upon the filing of the certificate hereinbefore referred to, the property and assets enumerated in the list annexed to the certificate shall be deemed to have been attached for sale as if the same had been attached under the Sheriff and Civil Process Law and sale thereof may proceed in accordance with the Provisions of the said Law and the Judgment (Enforcement) Rules. (5) An application for a stay of execution shall not prevent a Sheriff from carrying out a sale under the provisions of the last preceding subsection unless there is an interim order by a judge staying execution.

7. Mode of service. Every service required by or for the purposes of this Law shall be by pre-paid registered post, and a debtor shall Be deemed to have been served on the date a document so posted to, his last known place of abode. A dead debtor shall be so served through his known personal representative.

8. Appeals. (1) Any person who is aggrieved by the decision of the auditor may within fifteen days of the said decision appeal to the High Court. (2) The High Court may, in the exercise of its appellate jurisdiction- (a) vary or reverse the decision of the auditor if, in the opinion of the court, the auditor erred by rejecting the debtor’s surcharge or falsification of the account; or (b) remit the case to the auditor with such directions as the justice of the case may require. (3) Any person desiring to appeal against the decision of the auditor shall commence his appeal by filing in the appropriate court a notice of appeal in the form set out in Form 2 of the Schedule to this Law. (4) For the avoidance of doubt, it is hereby declared that the High Court shall have no jurisdiction to hear applications for instalment payment "in respect of matters brought before it under the provisions of this Law. (5) The decision of the High Court shall be final.

9. Formal defect not to invalidate proceedings. No proceedings under this Law shall be varied or declared void solely by reason of any formal defect or any irregularity, unless the court before which an objection is made is of the opinion that substantial injustices have been caused by any defect or irregularity, and that the injustice cannot be remedied except by an order of the court.

10. Transfers by debtor null and void. Any sale or disposition made by a debtor of any right or interest in and over any property which forms the security for the debt owing to the Government, or any of its agencies shall, as against the Government or any of its agencies, be deemed to be null and void. GOVERNMENT DEBTOR LAW FORM 1 [Section 5.] Certificate No.................................... I ............................................... Auditor General, Delta State ofNigeria, having examined the account of Mr/Mrs/Miss ............................................... with the............................... Ministry/Department in respect of a loan/material given/supplied to him/her by the said Ministry/Department do hereby certify that the sum of ..................................................... made up as hereunder is now due from the said Mr./Mrs./Miss'........................................................................ to the said Ministry/Department. Particulars of amount due as at......................................20............ N:K Principal Loan/Debt .................................................... Accrued Interest ....................................................... Total sum due ................................................................... Signature ................................... Auditor-General Delta State of Nigeria FORM 2 [Section 8.] Notice of Appeal Between ................................................................................................................ Appellant and ........................................................................................................................... Respondent TAKE NOTICE that I, Mr/Mrs/Miss ..................................................................... dissatisfied with the decisioni ofthe Auditor-General, Delta State ofNigeria contained in Certificate No................................ of the ............................. day of ............................. ,20.............. do hereby appeal to the High Court on the grounds set out in paragraph 2 below.

2. Grounds of appeal- (i) (ii) DATED this........................................... day of ..............................20........... .................................. Appellant