The Court of Appeal in Abuja has ruled that governors and deputy governors elected under the defunct 1979 Constitution are not entitled to pension benefits under the 1999 Constitution unless such provisions are expressly made by their respective state governments.

The appellate court made the clarification while dismissing an appeal filed by a former governor of the old Borno State, the late Alhaji Umar Mohammed Goni, who served between 1979 and 1983.

Goni had challenged the December 18, 2019 judgment of the National Industrial Court of Nigeria (NICN), which dismissed his claim for pension and other benefits under the Borno State (Grant of Pension to Governors and Deputy Governors) Law, 2005, as amended in 2009.

In his suit, the former governor argued that he was entitled to a monthly pension for life and other benefits provided under the state law, relying on provisions of the 1999 Constitution and the Interpretation Act.

However, in a unanimous judgment delivered on Monday, a three-member panel of the Court of Appeal affirmed the decision of the NICN and held that the pension law did not apply to governors elected under the 1979 Constitution.

Justice Mohammed Danjuma, who delivered the lead judgment, stated that the 1979 Constitution ceased to have effect following the military takeover in 1983 and could not be linked to the constitutional framework established by the 1999 Constitution.

According to the court, the 1999 Constitution ushered in a new democratic order and the Borno State pension law contained no provision extending pension benefits to governors who served under the defunct constitutional arrangement.

Justice Danjuma noted that if the lawmakers intended to include former governors of the old Borno State, the legislation would have expressly stated so.

“The appellant was a governor of the defunct Borno State under the 1979 Constitution, not a governor under the 1999 Constitution or immediately before or after the coming into force of the 1999 Constitution,” the court held.

The appellate court agreed with the National Industrial Court that the Borno State pension law did not have retrospective effect and therefore could not benefit Goni.

The court also upheld preliminary objections raised by the Borno State Government against the appeal.

Justice Danjuma held that although the appeal could survive the death of Goni, who died before the case was concluded, his legal representatives failed to properly substitute him in the proceedings.

The court further ruled that the appeal was incompetent because it was filed outside the legally prescribed period without obtaining leave of court for an extension of time.

According to the judgment, while the National Industrial Court delivered its decision on December 18, 2019, the notice of appeal was not filed until November 13, 2024.

The Court of Appeal consequently dismissed the appeal and affirmed the judgment of the lower court.

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A Professor of Law, Auwalu H. Yadudu, has expressed serious concern over alleged discrepancies between tax laws passed by the National Assembly and the versions later gazetted by the Federal Government, warning that the situation amounts to a possible usurpation of legislative powers.

In a detailed commentary released on Thursday, Yadudu said his review of documents highlighting differences between Acts passed by lawmakers and their gazetted counterparts led him to the conclusion that elements within the Executive arm may have unilaterally altered the laws to advance a tax reform agenda outside constitutional processes.

His remarks followed a motion raised on the floor of the House of Representatives on Wednesday by Abdussamad Dasuki, representing Kebbe/Tambuwal Federal Constituency in Sokoto State, who alleged a breach of legislative privilege. Dasuki told lawmakers that provisions of four tax bills debated, harmonised, and passed by both chambers were materially different from what appeared in the official Gazette.

Yadudu said if the allegations are verified, they strike at the foundation of constitutional governance and legislative autonomy. He questioned how laws that underwent public debate, committee scrutiny, and public hearings could later emerge with new provisions inserted or duly passed clauses removed.

Citing specific examples from the Nigeria Tax Administration Act, the law professor pointed to changes affecting petroleum income tax and value-added tax provisions, which he said undermined legislative consensus and introduced internal contradictions. He also highlighted a provision in the gazetted version mandating the use of the United States dollar as the sole currency for computing tax obligations, contrary to the version passed by lawmakers, which permits computation in any currency relevant to the transaction.

According to Yadudu, the gazetted law further introduced a requirement compelling taxpayers to pay 20 per cent of a disputed tax assessment before filing an appeal, a provision he said was absent from the law approved by the National Assembly and potentially unconstitutional.

He also criticised provisions granting tax authorities garnishee powers without court orders, warning that such measures weaken procedural fairness and judicial oversight. Yadudu noted that while the law passed by lawmakers requires court authorisation for garnishee actions, the gazetted version exempts certain tax authorities from this requirement.

“These discrepancies are not minor drafting errors,” Yadudu said, adding that they raise fundamental questions about legality, accountability, and respect for the separation of powers. He warned that the credibility of the entire tax reform exercise had been severely undermined, further eroding public trust.

The professor called on both chambers of the National Assembly to conduct a transparent and comprehensive investigation to determine how the changes were introduced and who authorised them. He also questioned the proposed January 1, 2026, commencement date for the tax reforms, warning that enforcing laws under a cloud of alleged illegality could expose the government to extensive litigation and uncertainty.

Proceeding without resolving the controversy, he cautioned, would risk legitimising impunity and further weakening legislative authority.

Earlier, Rep. Dasuki had informed the House that his comparison of the gazetted laws with the Votes and Proceedings and harmonised versions adopted by both chambers revealed inconsistencies he described as a clear breach of legislative privilege.

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