Wednesday, April 8, 2026
Politics

SERAP Initiates Legal Action Against CCB Over Uninvestigated Allegations of Electoral Act and Tax Law Alterations

The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Code of Conduct Bureau (CCB) seeking an order to compel the agency to investigate claims of misconduct related to amendments in the Electoral Act and tax reform laws. The suit alleges potential abuse of office and conflicts of interest by lawmakers and public officials.

8 min read1 views
Abuse of OfficeCCBElectoral ActLawsuitNigeriaSERAPTax Laws

The Socio-Economic Rights and Accountability Project (SERAP) has initiated legal proceedings against the Code of Conduct Bureau (CCB), citing the agency's alleged inaction on investigating accusations of abuse of power concerning modifications to the Electoral Act and tax reform legislation.

SERAP announced this development on Sunday through its X account.

The legal action, identified as FHC/ABJ/CS/634/2026, was filed at the Federal High Court in Abuja. SERAP is requesting a judicial order compelling the CCB to examine allegations that certain legislators improperly removed crucial provisions concerning the electronic transmission of election results from the Electoral Act (Amendment) Bill.

Furthermore, the organisation is seeking to oblige the bureau to investigate claims that specific lawmakers and executive officials unlawfully changed aspects of tax reform bills, leading to inconsistencies between the legislation passed by lawmakers and the official gazetted versions.

SERAP also implored the court to issue an order mandating the CCB to forward any proven breaches of the Code of Conduct for Public Officers, stemming from its investigation, to the Code of Conduct Tribunal for prosecution, thereby reinforcing the constitutional principle that public office is a public trust.

In its justification for the lawsuit, SERAP contended that the requested remedies would help address significant concerns regarding conflicts of interest, abuse of office, and a lack of disclosure of interests, while strengthening adherence to due process.

A photo of a court building.

The organisation stated that when lawmaking is influenced by abuse of office and conflicts of interest, it ceases to be a legitimate exercise of constitutional and fiduciary duties and transforms into a legal and ethical violation prohibited by the Code of Conduct for Public Officers.

SERAP emphasized that the Code of Conduct for Public Officers is a constitutional requirement designed to ensure integrity, accountability, and transparency in public service. Consequently, any credible allegations of violations must be investigated promptly, comprehensively, transparently, and effectively by the CCB.

According to SERAP, public officials hold their positions in trust for the citizens and are prohibited from using official power for private or sectional benefit.

The lawsuit, presented by legal representatives Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, further argued that public officials are bound by constitutional standards of conduct, and any violation of these standards should incur constitutional consequences.

The legal filing added that this principle applies particularly rigorously to executive branch officials and legislators, whose constitutional duty is to enact laws for the peace, order, and good governance of the nation, not to promote personal or sectional interests.

SERAP asserted that the code of conduct obligations imposed by the Nigerian Constitution are enforceable against all public officials, including legislators and executive branch members. It stressed that no public official is exempt from the constitutional mechanisms established to ensure integrity in public office.

The organisation alleged that the legislative process leading to the passage of the Electoral Act amendment Bill by the Senate and the signing of the Tax Reform Bills into law were marred by alterations to bill provisions without proper debate and adherence to due process. It also pointed to changes made to the passed Tax Reform Bill without the National Assembly's approval.

SERAP also cited claims that certain amendments might have been removed or added to the Electoral Act Amendment Bill and the Tax Reform Laws to serve private or political interests rather than the public good.

Referencing constitutional provisions, SERAP highlighted that Paragraph 1 of the Fifth Schedule to the Nigerian Constitution of 1999 (as amended) forbids public officers from creating situations where personal interests conflict with official responsibilities.

The group further noted that Section 15(5) of the Constitution obligates public institutions to eliminate corrupt practices and abuses of power, including within the lawmaking process.

SERAP also referenced reports suggesting that certain senators removed provisions for the electronic transmission of election results from the Electoral Act (Amendment) Bill during a plenary session, after a majority of senators had voted in favour of their inclusion and without any discussion.

Regarding the tax reform laws, the organisation referred to concerns voiced by a legislator, Abdussamad Dasuki, who reportedly brought attention to alleged discrepancies between the harmonised versions of the tax reform bills passed by both chambers of the National Assembly and the copies officially gazetted by the Federal Government.

According to the allegations, the alterations found in the gazetted copies did not receive legislative approval, raising questions about the legality and legitimacy of the entire procedure.

A date for the hearing of the suit has not yet been scheduled.

Chuks Okocha

Stay connected with us:

Comments (0)

You must be logged in to comment.

Be the first to comment on this article!