JURISDICTION OF THE STATE HIGH COURTS ON TAX MATTERS
Introduction
By section 272 of the 1999 Constitution of the Federal Republic
of Nigeria (as amended), state high courts have wide jurisdiction
over civil and criminal matters.
2 Evidently in line with this
provision, it is quite common for disputes pertaining either to
taxes regarded as state taxes or taxes accruing to the
revenue of a state government, to be brought before state high
courts for determination.
Meanwhile, section 251(1)(b) of the 1999 Constitution (supra)
gives
exclusive jurisdiction to the
Federal High Court in civil causes and matters connected with
or pertaining to the taxation of companies and other bodies,