In a landmark decision, the High Court of Justice, Warri, has ruled in favour of the Nigerian Bar Association (NBA) Warri Branch, declaring that the Delta State Internal Revenue Service (DSIRS) lacks the constitutional authority to mount roadblocks for revenue collection.
Delivering judgment in Suit No: W/261/2023 – Chief Oghenero Okoro & Anor v. Delta State Internal Revenue Service & Anor – the court granted all reliefs sought by the claimants, effectively banning the DSIRS taskforce from enforcing motor vehicle levy payments through checkpoints on public roads.
The NBA Warri Branch had approached the court to challenge the legality of the revenue task forces set up by the DSIRS to intercept vehicles on highways under the guise of verifying motor vehicle particulars.
In its ruling, the court issued a perpetual injunction restraining the DSIRS and its agents from further deploying such taskforces on public roads, describing the practice as lacking constitutional or statutory backing.
According to NIGERIAN TRIBUNE a representative of the NBA Warri Branch while speaking on the victory said: “This judgment is a victory for the rule of law and the rights of road users in Delta State.
The court has made it clear that such unlawful revenue collection practices must stop.”
The court also ordered the immediate disbandment of all DSIRS revenue taskforces currently operating on highways across the state.
The NBA Warri Branch urged the public, particularly motorists and transporters, to take note of the judgment and report any further harassment or roadblock activity by the disbanded taskforces.
This decision is expected to have far-reaching implications for revenue enforcement practices in Delta State and potentially across other states with similar setups.
