By John Ighodaro
CALABAR — The Federal High Court sitting in Calabar has called on the Cross River State Governor, Sen. Liyel Imoke and four other government functionaries to tender reasons why they allegedly disobeyed the orders of the court in a suit brought before it by U.A.C of Nigeria PLC against them.

The four other state government officials are the state Commissioner for Environment, Mr. Julius Okputu; Commissioner for Justice and Attorney General, Mr Edward Ogon; Chairman, Task Force on Environment, Wing Commander Okputu; Chairman, Internal Revenue Service, Essien Bassey Ukorebi.

The order followed contempt proceeding brought before the court in Suit No. FHC/CA/CS/55/2010 between UAC of Nigeria Plc who is the plaintiff/applicant and government of Cross River State, Attorney-General of the Federation, Federal Inland Revenue Service; Cross River State Board of Internal Revenue; Attorney General of Cross River State.

According to the UAC’s counsel, Musa M. Tolani Esq, the affected defendants had allegedly disobeyed the orders of the court presided by Honourable Justice C J. Aneke by sealing the premises of UAC Restaurant, Mr. Biggs located at Murtala Mohammed Highway and another at Etta Agbor Road in Calabar.

According to the Form 48 order signed by the court’s Senior Registrar dated July 12, 2010:  “Take notice that unless you obey the directions contained in the order of Honourable Justice C J. Aneke (Presiding Judge) dated on Monday, the 22nd day of February, 2010 you will be guilty of contempt of court and will be liable to be committed to prison.”

The court granted their prayers pending the determination of the substantive suit following a Motion Ex_Parte filled by the Plaintiff on February 16, 2010 praying the court to restrain some of the defendants form sealing the premises of Mr. Biggs in Calabar.

The court had granted the prayers of UAC of Nigeria PLc upon reading the Affidavit in support of the motion sworn to by Kingsley O. Imobekhai Esq and after hearing Musa M. Tolani Esq of Council to the Plaintiffs /Applicants move in terms of the motion paper.

According to the order of interim injunction, “It is hereby ordered as follows: An order of interim injunction is hereby granted restraining the 1st, 2nd and 3rd defendants either by themselves , their agents , officers, servants , or privies from harassing or intimidating the plaintiff and its officers and staffers in its Restaurants and or trespassing upon its properties and premises and or distraining , sealing and closing down its operations anywhere within Calabar or by any means coercing the Plaintiff to commence the collection and remittance of Tourism Development Levies from its customers and anywhere within Cross River State pursuant to the Cross River State, Tourism Development Levy Law No. 20, 2007; with its Amendment No. 5,2008 pending the hearing and determination of the Motion On Notice.”

In the substantive suit, U.A.C of Nigeria PLC among others claim an order “that Section 2 of the Cross River State Tourism Development Levy Law. No. 20, 2007 and Cross River State Tourism Development Levy Law. No.5 ,2008 are null, void and of no effect to the extent that it usurps the powers vested on the National Assembly by Section 4(1) , (2), (3), (4) AND (5) by both the Constitution of the Federal Republic of Nigeria ,1999, CAP.C23, Laws of the Federation of Nigeria,2004”.

They are also asking the court to declare “that matters involving taxation of incomes, profits, and value Added Taxes are matters under the Exclusive legislative list in Part I of the Second Schedule to the Constitution of the Federal Republic of Nigeria, 1999, CAP.C23, Laws of the Federation of Nigeria, 2004.”

Also a declaration “that the Cross River State Tourism Development Levy Law, No. 20, 2007 and Amendment Law, No. 5, 2008, as enacted by the Cross River State House of Assembly in as much as it imposes obligations of levying, taxing and collecting of the levies and taxes on the Plaintiff, it amounts to double taxation and therefore prejudicial to the rights and interests of the Plaintiff and its teaming customers in the state.