Revenue Court Law

1. Citation. This Law may be cited as the Revenue Court Law.

2. Interpretation. In this Law- "appointment" includes deployed, assigned or seconded; "Chief Judge" means the Chief Judge of Delta State; "Commissioner" means the Commissioner charged with responsibility for road traffic matters; "Council" means the Delta State Executive Council; "court" means the Revenue Court established under section 3 of this Law; "functions" include powers and duties; "High Court" means the High Court of Justice of Delta State; "highway" means any roadway to which the public have access excluding federal highways; "judicial officer" includes any person appointed as a judge, magistrate, president of a customary court or any other person appointed and sworn in under any law to administer justice and settle disputes in accordance with law; "law" means laws, decrees, by-laws, statutory instruments and any enactment having the force of law in the State; "local council" means any local government council in Delta State; "motor vehicle" means a mechanically propelled vehicle intended or adapted for use on a road; "revenue" includes all monies, pledges, promissory notes due or accruable to the State organs, parastatals, agencies, local councils, institutions, companies wholly owned by Government; "Revenue Court" means the Delta State Revenue Court established under this Law; "State" means the Delta State of Nigeria.

3. Establishment. (1) There is hereby established in Delta State of Nigeria, a Revenue Court which shall be a court of record, having unlimited jurisdiction in matters pertaining to the revenue of the State. (2) The Revenue Court shall be a mobile court and shall sit throughout the State.

4. Jurisdiction. (1) The Revenue Court shall have and exercise jurisdiction in all matters of revenue of the State, relating to- (a) revenue due or accruing to the State from whatever source; (b) revenue due or accruing to the local councils in the State; (c) any other matter incidental or relating to matters connected therewith; (d) all other matters on which the Council may, by order published in the State Gazette confer jurisdiction. (2) The jurisdiction conferred on the Revenue Court under subsection (1) of this section shall only relate to revenue arising from law having effect in the State. (3) The Revenue Court shall together with all other courts established by any law of the State exercise jurisdiction and powers in respect of criminal causes and matters arising out of or connected with any matters in respect of which jurisdiction is conferred by this Law or any other law. (4) Magistrates shall be employed to discharge the duties normally undertaken in connection with the enforcement of the laws relating to road, traffic, and shall in that connection act in collaboration with members of the police force. [No. 14 of 1985.] (5) Third Schedule.- Without prejudice to the generality of the provisions of the aforegoing subsection and notwithstanding the provisions of any other law, the court shall be required to deal With the offences specified in the Third Schedule hereto. (6) Form of charge Fourth Schedule.- A charge may be as in the form set out in the Fourth Schedule hereto and may be modified in such respects as may be necessary according to circumstances of each case. (7) Every charge sheet shall state the offence with which the defendant is charged. (8) An appeal from trial of a criminal matter pursuant to subsection (3) of this section shall lie to the High Court notwithstanding anything to the contrary in any law. (9) The Criminal Procedure Law as applied to the magistrate court shall apply to the trial of criminal matters under this section.

5. Appointment. (1) The Governor may on the advice of the Chief Judge, appoint such number of persons of proven integrity who are not engaged in partisan politics as revenue judges. (2) A person shall not be qualified to be appointed as a revenue judge unless he is a- (a) serving judicial officer; (b) retired judicial officer; (c) legal practitioner in Nigeria who has been so qualified for at least ten years prior to the appointment. (3) Appointment as a revenue judge of a serving judicial officer or other serving public officer shall be deemed continuous service for all purposes and such revenue judge shall retain status, ranking and all benefits and privileges of his farmer post and those expressly stated in his letter of appointment. (4) The Judicial Service Committee shall possess disciplinary powers over any appointed under this section and shall have the power to recommend the removal of a revenue judge to the Governor.

6. Practice and procedure. (1) The Revenue Court shall be duly constituted by a judge of the court. (2) Subject to this Law and any other rules made thereof, the practice and procedure of the court shall be as set out in the First Schedule to this Law. (3) The Chief Judge may by order make further rules for the court as may become necessary. (4) The appropriate forms in the Second Schedule shall be used subject to this Law and with such modifications as the occasion demands. (5) The Chairman of every local government council shall provide the court with halls, rooms or other suitable places for the temporary sitting of the court while sitting in such local council so however that the court may sit in any public hall, community hall, school, social centre, open space without committing trespass and without payment of fees of whatever nature.

7. Seal of the court. The Revenue Court shall have its own seal bearing the inscription "Revenue Court".

8. Evidence. (1) The provisions of the Evidence Act shall apply to the proceedings of the Revenue Court. (2) The Registrar and clerk of each division of the court shall have powers to administer oaths, perform the duties of Commissioner of Oaths for the purposes of this Law only.

9. Appeal. (1) Appeals shall lie from the Revenue Court to the High Court of Justice. (2) Appeals from the Revenue Court shall be heard within thirty days from the date of the judgment or such other periods as the court (nay deem proper.

10. Judicial immunity. (1) A Revenue Court judge acting pursuant to this Law shall enjoy all the immunities and privileges attached to a judge of the High Court. (2) All other public officers shall enjoy the same immunities and protection accorded to the officers of the High Court performing such equivalent functions in the High Court. (3) Powers of the police.- In the performance of their functions under this Law and notwithstanding the provisions of any other law, members of the police in uniform shall have the power- (i) to arrest any person suspected of committing or having committed an offence under this Law; (ii) to seize the particulars of the vehicle of any erring driver who has been suspected of committing or having committed an offence under this Law; (iii) to prosecute any person suspected of having committed an offence under this Law before this court; and (iv) to endorse after conviction, any driving licence indicating the offence committed by its holder. [No. 14 of 1985.] (4) Any person who is arrested shall be taken on the same day to the Court unless his arrest takes place after the hour of six o’clock in the evening.

11. Penalty. (1) Any person who commits any of the offences referred to in the Third Schedule to this Law shall be liable on summary conviction to a fine of- [No. 14 of 1985] (a) two hundred naira or to imprisonment for two months' in respect of offences referred to in paragraph (1) of the Third Schedule hereto; and (b) one hundred naira or to imprisonment for two months in respect of offences in paragraph (2) of the Third Schedule hereto. (2) Without prejudice to the provisions of subsection (1) of this section, an erring driver who parks his vehicle in an unauthorised area shall pay an additional penalty of two hundred naira before the vehicle can be released to him. (3) An erring driver who is convicted on three occasions of any of the offences prescribed under this Law shall be barred from holding a driving licence for not more than three years.

12. Payment of fines. (1) Any fines imposed on any person under the provisions of this Law shall be paid within forty-eight hours of such imposition and any vehicle involved in the proceedings shall not be removed until such fines are paid. [No. 14 of 1985.] (2) A member of the police force in uniform shall make reasonable arrangements for the safe custody of any vehicle involved in the proceedings before the court until such fines are paid. (3) Any person claiming to be entitled to such a vehicle shall produce satisfactory evidence to a member of the police force to show that- (a) he is the owner of the vehicle; or (b) he is entitled to the benefit of a charge or lien on the vehicle; or (c) he is an accredited dealer in the vehicle; or (d) while not being the owner, he was in possession and control thereof with the consent of the owner or other person entitled to possession thereof.

13. Assault on member of staff of court. Any person who obstructs or assaults a member of staff of the court in the State in the discharge of his duties or duties assigned to him under the provisions of this Law shall be liable on summary conviction to a fine of two thousand naira or to imprisonment for four months or to both such fine and imprisonment. Schedule 1 REVENUE COURT LAW Practice and Procedure of the Revenue Court [Section 6 (2).] The practice and procedure of the Revenue Court shall be regulated as follows:

1. Constitution The court shall be properly constituted by a revenue judge sitting alone.

2. Sitting (1) The sitting of the court shall be in public. (2) Notwithstanding subclause (1) above, the court may exclude other persons (but not the parties) when it is of the opinion that such a matter shall be heard in camera on the request of the defendant, or in the interest of trade harmony, public good, or State security provided that this subclause shall not be used to exclude persons with relevant information showing that the revenue accruing to the State from the matter in question ought to be more or less than that being claimed or disputed. (3) Except for public holidays and Sundays the court shall sit from 9 a.m. until 5 p.m. daily. (4) The court shall sit as a mobile court at such places as it shall deem fit.

3. Claims and forms (1) The forms in the Second Schedule to this Law shall be used subject to this Law and with such modifications as the circumstances shall warrant. (2) Non-use of any form or defects in any form shall not be a reason to invalidate any ruling, order or judgment of the court if in the opinion of the court no substantial miscarriage of justice has been caused by such failure, neglect or non-compliance.

4. Claims and forms (1) A claim may be commenced by- (a) a public officer or an appointed consultant of the department of Government, owed filing Form "A" in the Second Schedule; or (b) a public officer or such consultant stating the claim in the presence of the defendant in the open court. (2) Where no written claim is filed, the revenue judge before whom a verbal claim is made shall reduce such claim into writing and read back such claim to the public officer or the consultant and the defendant, and shall certify this in its record before the plea of the defendant is taken.

5. Service. (1) Where Form A is used, the claim shall be served on the defendant at his last known address of residence or business. (2) Every public officer and any appointed consultant and staff of such Consultant shall be entitled to serve all processes connected with the claim. (3) Service on the defendant shall be sufficient service if delivered to- (a) him personally; (b) to another person on his direction; (c) to his wife, child, maid servant, employee, boss, agent or other such person as usually would be certain to deliver it to him; (d) pasting in his last known address or advertisement in a mass media circulating within the area and no prior leave of court is necessary to serve any process. (4) Upon service of the claim or any other process, the person who served shall file before the court proof of service as in Form B in the Second Schedule provided that no proof of service shall be required where the claim is made in the presence of the defendant in open court. (5) The defendant shall file a reply admitting or denying the claim as the case may be within seven days from the date of service counting from the date of the said service.

6. Hearing Cases before the court shall be heard summarily.

7. Procedure (1) Hearing of any claim or objection shall commence upon the claim or objection being read in open court. (2) The party against whom the claim or objection is made shall be called upon to plead as to whether he admits the claim or objection or any part thereof. (3) Where any part of the claim or objection is admitted, the court shall enter judgment for the admitted part of the claim or objection as necessary and thereafter proceed with the trial of the other part. (4) Where the claim or objection is not admitted the court shall proceed with the trial after the plea. (5) The proponent of the claim or objection shall begin and conclude his case and the other party in turn shall open and conclude his defence.

8. Cause list (1) The Registrar or court clerk attached to the court shall compile a daily cause list consisting of all adjourned matters to the particular day. (2) Where new claims are brought to the court otherwise than with Form A, the court clerk shall add such new cases recorded by the court for that day to the cause list for that day whether such cases were summarily tried and disposed of on that day or not.

9. Records and judgment (1) The Court shall keep records of its proceedings like all courts of record. (2) When the parties have closed their respective cases, the court may deliver its judgment summarily or adjourn for such judgment as may be necessary. (3) Where the judgment is adjourned in the absence of a party or the parties, a hearing notice shall be issued on such party or parties as in Form C. (4) Absence of a hearing notice or improper service of such notice shall not invalidate any judgment except that such judgment shall not be executed without notice of the said judgment being served on the party to be adversely affected as in Form D. (5) Where a party to be adversely affected evades service of the hearing notice or notice of judgment, he shall be deemed to be appropriately served if such notice is pasted on the door or wall of the last known address (whether of residence or business) of the party. (6) A party to the case shall be entitled to a copy of the ruling, judgment or order of the court as of right.

10. Execution of judgment (1) Execution orders and judgments of the Revenue Court shall be carried out by a team consisting of- (a) an official of the Revenue Court which made the order or judgment or any other public officer; (b) bailiff(s) or any other public officer from the nearest court to the venue of the execution of the order or judgment; (c) a police officer(s) from the nearest police station. (2) Where the order or judgment is for the payment of money, the judgment debtor shall be served with the judgment demand as in Form E in the Second Schedule and requested to pay cash. (3) After two hours, if he fails to pay, his movable property shall be attached and taken to the nearest Government office for safe-keeping at his expense and risk. (4) The attached property shall be auctioned after seven days from the date of attachment without further notice. (5) The auctioning shall be carried out by the most senior public officer present at the Government office where the property had been kept on the request of the court official and in the presence of a police officer from the nearest police station. (6) (a) Where the judgment debtor is a registered business entity or statutory corporation, its property shall not be taken away upon attachment but the premises shall be .sealed up until payment is effected. (b) If after seven days of the sealing thereof, or such other time as may be ordered by the court, and the judgment debt is not paid, the most senior officer in charge of the execution shall jointly advertise the movable property of the said entity for sale in any media available within the area of the judgment debtor. (c) Seven days after the advertisement, such of the movable property of the entity whether previously in the sealed .premises of not shall be auctioned as they come to hand and anywhere in the State in settlement of the judgment debt. (d) The cost of sealing, advertisement and all incidental expenses reasonably necessary for the execution, sealing, advertisement, securing the property, sale and passing of title shall be recoverable and added to the judgement debt. (e) Receipt of title issued pursuant to any public auction as in Form F in the Second Schedule shall be sufficient title document to the purchaser.

11. Court fees The following fees shall be charged- (1) filing of claims....................................................................................... No fee (2) filing of objections................................................................................. N100.00 (3) oaths, affidavits..................................................................................... N20.00 (4) certification of any court process/exhibit................................................. N10 per page (5) counter-claim......................................................................................... N1,000.00 (6) judgments/rulings for non-party .............................................................. N300.00 Schedule 2 REVENUE COURT LAW [Section 6 (3).] FORM A Claims Forms [Section 6 (2) CL 4 (1) (a).] IN THE REVENUE COURT OF DELTA STATE HELD AT ........................................................................................................... BETWEEN ............................................................. SUIT No.: ................................................... .......:....................................................... Plaintiff AND .......:....................................................... Defendant TO Name of Defendant ....................................................................................................................... Address .......................................................................................................................................... CLAIM The Revenue Court is informed that revenue due to: (i) State Govemment (ii) Local Council (Name) ..................................................................................................... (iii) Any other Government parastatal or company ......................................................................................................... (Name) is due from you or has come to your custody by virtue of (particulars): ........................................................................................................................................ ........................................................................................................................................ And you have neglected, failed and/or refused to pay over the total outstanding amount of N................................................................................................................................ (in words) I,................................................. status ..............................................................hereby claim the said amount of N....................... (on behalf of the (i)...................................... (ii) ...................................................................... (iii) ................................................................................................ Dated this ................................... day of .............................................. 20................ ....................................... Signature of Claimant IN THE REVENUE COURT OF DELTA STATE HELD AT........................................................................................................................................ BETWEEN .......................................................... SUIT No. .......................................................... ............................................................. Plaintiff AND ............................................................. Defendant FORM B Proof of Service

I, ............................................................. (Status)............................................................serve on the .................................................................... of ..................................................................................... at .................................. on ..................................... day of ................................. the processes hereunder listed: (a) .................................................................................................................................................. (b) .................................................................................................................................................. (c) .................................................................................................................................................. (d) .................................................................................................................................................. (e) .................................................................................................................................................. By: (a) Handing over the documents to him personally................................................................. (b) Handing over to his............................................................................................................. (c) Pasting on the door or wall of...................................................................................... (d) .................................................... house ...................................................................... office ..................................................... last known address .......................................................... (e) Posting .................................................................................................................................................. (f) Advertisement in ........................................................................................................................ ........................................ ............................................ Signature of Receiver Signature of Process Server Date........................................... Name.................................................. Rank.................................................................. * I certify that I threw the documents on the .................................... when he refused to peacefully receive/or sign for them. ..................................................... Signature of Process Server * To be completed when the person to be served turns hostile or unco-operating. FORM C IN THE REVENUE COURT OF DELTA STATE HELD AT .................................................................... BETWEEN .......................................................... SUIT No.: .................................. ........................................... Plaintiff AND ........................................... Defendant HEARING NOTICE Take notice that judgment/ruling in this suit shall be delivered by the court sitting at ............................................... on ..................................................... day ........................................ ................................... Registrar FORM D IN THE REVENUE COURT OF DELTA STATE HELD AT ...................................................................................... BETWEEN .......................................................... SUIT No.: .................................. ........................................... Plaintiff AND ........................................... Defendant NOTICE OF JUDGMENT TAKE NOTICE that judgment/ruling in this suit was delivered on ...............................day of ........................ to the effect that:..................................................................... Further details as contained in the said judgment/ruling available at this court's registry. Dated this...................................day of.................................... ................................... Registrar FORM E IN THE REVENUE COURT OF DELTA STATE HELD AT ................................................................................................... BETWEEN .......................................................... SUIT No.: .................................. ........................................... Plaintiff AND ........................................... Defendant JUDGMENT DEMAND

TAKE NOTICE that judgment having been entered against you on ................................................. day of ................................................................and the court having ordered you to pay total sum of N ............................................................................................................................. (in words) You are hereby served this judgment demand and to pay the said sum aforesaid. And TAKE FURTHER notice that at the expiration of the prescribed period your movable assets throughout the State or shall come into the State shall be attached, sealed and auctioned in satisfaction of the judgment debt and cost in accordance with the Law. Dated ........................................ day of.................................... Time of Service: ........................................................................ Date of service: ......................................................................... ............................................................ ............................................................. Signature of police officer present Signature of court officer in charge FORM F IN THE REVENUE COURT OF DELTA STATE HELD AT............................................................................................................................... BETWEEN................................................................ SUIT No................................................... ........................................................................... Plaintiff AND ........................................................................... Defendant RECEIPT OF TITLE AT AUCTION TAKE NOTICE that pursuant to the judgment in the above suit and a public auction conducted at ........................................ on ..................................... the following property the judgment debtor .......................................................... of .......................................... were sold. And take notice that Mr....................................... of .......................................................... bought the underlisted property at the public auction: PROPERTY PRICE (1) ..................................................... N ..................................................... (2) ..................................................... N ..................................................... (3) ..................................................... N ..................................................... (4) ..................................................... N ..................................................... (5) ..................................................... N ..................................................... And was issued with treasury receipt no. ............................... of ................................... ............................................. ......................................... Signature of Auctioneer in charge Signature of officer in charge .............................................. Signature of police officer Present ................................................................................................. Name ................................................................................................. Rank ................................................................................................. Station ................................................................................................. Schedule 3 REVENUE COURT LAW [Section 4 (5).] (1) Reckless driving: (a) Overtaking by the right except on the express road; (b) Overtaking at the brow of a hill; (c) Overtaking at the comer; (d) Making a "U" turn on a major road; (e) Exceeding speed limit- over speeding; (f) KEEPING left while driving; (g) Making a turn where there is sigh of "No left turn" or "No right turn"; (h) Failure to obey traffic signs; (i) Driving under the influence of alcohol or drags. (2) Common and other offences: (a) Collecting passengers at the centre of the road; (b) Loading or off-loading at the centre of the road; (c) Putting obstacles like gravels, etc., on the highways; (d), Unauthorised bumps/erecting bumps without clearance from the Ministry of Works and Transport; (e) Leaving stationary vehicles on the road; (f) Parking of vehicles at unauthorised places; (g) Street trading on the highways; (h) Discharging of oil or any combustible matter on the highways; (i) Smoking while driving commercial vehicles; (j) Driving with worn-out tyres; (k) Driving without fire extinguisher in commercial or private vehicles; (l) Under-age drivers and under-age conductors; (m) Driving without vehicle particulars; (n) Driving of unregistered vehicle without dealer's licence plate; (o) Failure to obey police signals. Schedule 4 REVENUE COURT LAW [Section 4 (6).] That you ...................................................... on the ...................................... day of .................................. 20 ....................at .................................. being the driver/owner of a motor vehicle registration no. (State ....................................................... offence) and thereby committed an offence contrary to and punishable under section 8 of the Mobile Courts Law, 1985. ....................................... Revenue Court Judge