Nigeria: Procedural rule requiring payment of disputed assessments declared unconstitutional

Federal High Court Abuja Judicial Division

Federal High Court Abuja Judicial Division

The Federal High Court Abuja Judicial Division held that the provisions of rules and practice directions prescribing 50% or full payment of disputed assessments prior to the hearing of the appeal is unconstitutional, null and void.

The case is: Joseph Bodunrin Daudu SAN v. Minister of Finance, Budget and National Planning

Read a December 2023 report [PDF 808 KB] prepared by the KPMG member firm in Nigeria



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