Author
  • Senior Associate

Niwa vs. Laswa: Reflections on the Supreme Court’s Judgement in National Inland Waterways Authority & 3 Ors v. Lagos State Waterways Authority & 5 Ors delivered on 5th January 2024.

Introduction

The Apex Court on Friday, 5th January 2024, delivered judgment on the sensational case between National Inland Waterways Authority & 3 Ors v. Lagos State Waterways Authority & 5 Ors in Appeal No. SC. 17/2018.

The case had the National Inland Waterways Authority (“NIWA”), the Nigerian Maritime Standard and Safety Agency (“NIMASSA”), Hon. Minister of Mines and Steel Development, and Hon. Minister for Transportation (the parties will hereinafter be referred to as The “Federal Government” or “FG”) as the 1st, 2nd, 3rd and 4th Appellants, respectively and the Lagos State Waterways Authority (“LASWA”), Hon. Commissioner, Ministry of Waterfront Infrastructural Development, Hon. Attorney-General of Lagos State, Governor of Lagos State (the parties will hereinafter be referred to as The “Lagos State Government”); The Incorporated Trustees of Association of Tourist Boat Operators and Water Transportation of Nigeria (the “Boat Operators”), and the Incorporated Trustees of Dredgers Association of Nigeria (the “Dredgers”) as the 1st, 2nd, 3rd, 4th, 5th and 6th Respondents, respectively.

Brief Summary of Facts

The Boat Operators and Dredgers respectively sometime in 2014, had taken out an Originating Summons by way of an interpleader at the Lagos Division of the Federal High Court (The “FHC”) against NIWA, NIMASSA, Hon. Minister of Mines and Steel Development, Hon. Minister for Transportation, LASWA, Hon. Commissioner, Ministry of Waterfront Infrastructural Development, Hon. Attorney-General of Lagos State and Governor of Lagos State as defendants respectively, in protest against and challenging the multiple levies and taxation by both the Federal and Lagos State Government Agencies on their operations[1] and sought the Court directions as to which of the agencies is entitled to issue operational permit/licenses, imposed taxes, issue regulations and generally administer the inland waterways of Lagos State. Specifically, amongst other issues raised for the determination by the FHC was the competence of the Lagos State Government to make any law in respect of mining operations within Nigeria and whether the State and  Federal Government enjoyed concurrent jurisdiction to make laws concerning inland waterways, being an item under the exclusive list of the 1999 constitution of the Federal Republic of Nigeria, as amended (The “Constitution”).

[1] The issue of multiple taxation in the inland waterways mostly takes the form of different authorities issuing various licenses which are usually treated as illegal licenses by the enforcement team of other authorities during enforcement drive, who would in turn issue their licenses to operators all for a fee.

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