A Lagos Division of the Federal High Court will on twelfth of this month entertain a suit filed by a senior lawyer, Mr Johnson Esezobo to have his account unfreeze by Federal Inland Revenue Service, FIRS, and First Bank of Nigeria Plc.
Mr. Esezoobo had filed a fundamental suit marked FHC/L/CS/1736/19, seeking the court order to compel the defendants, FIRS and First Bank Plc, to unfreeze and release forthwith the restrictions of access placed on his bank account domicile in Shomolu branch of the First Bank Plc.
In asking the court for the order, the lawyer alleged that FIRS illegally frozen his Chambers’ account on allegation of tax default in the sum of over fifty four million naira, which was was never communicated to him and without due process of law.
He urged the court to grant the order because of the illegality of the process which froze his account without notice upon an allegation of tax default,on the grounds that its deprivation of his fundamental right to his private property guarantee by Section 44 of the 1999 Constitution as amended”.
In a 19-paragraph claims attached with the motion on notice, he stated that the respondents sidestep the provisions of law in all respect and raised a tax liability against him without due process of law.
He stated the bank owes a duty to keep his account confidential as well as the money therein safe from any interference whatsoever by anybody including the state or state functionaries except as authorised by law after observance of due process of a trial court of competent jurisdiction.
“Unless the fist respondent complied with the provision of law more particularly Section 26 & 28 of the FIRS Act in conjunction with the VAT Act as well as Sections 6(6)(b) and 36 (1) of the 1999 Constitution, the 2nd respondent is not obliged to allow any interference with applicant account”.
He therefore want the court to set aside first respondent claim of over fifty four million naira and the purported penalty of one hundred thousand naira together with additional penalty of five thousands naira for six years as unconstitutional illegal null and void
He prayed for an order of payment of fifty million naira as exemplary damages against FIRS and First Bank Plc, for unlawful deprivation of applicant fundamental right.
Neither the FIRS or First Bank Plc have filled any defence to the suit.
