SERAP Sues CCB Over Failure To Probe Alleged Electoral, Tax Law Alterations

SERAP seeks court order compelling CCB to investigate lawmakers, officials over alleged Electoral Act changes and discrepancies in tax laws.

The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Code of Conduct Bureau (CCB) over the agency’s alleged failure to investigate claims of abuse of office tied to the Electoral Act amendment and tax reform laws.

SERAP mase the disclosure on Sunday via its X account.

In the suit marked FHC/ABJ/CS/634/2026 and filed at the Federal High Court in Abuja, SERAP is seeking “an order of mandamus to direct and compel the CCB to probe the allegations that certain lawmakers improperly removed key sections on electronic transmission of election results from the Electoral Act (Amendment) Bill.”

The organisation also asked the court to compel the bureau to investigate “the allegations that certain lawmakers and officers of the executive branch unlawfully altered some aspects of the tax reform bills, which resulted in differences between the tax laws passed by lawmakers and the gazetted copy available to the public.”

SERAP further urged the court to grant “an order of mandamus to direct and compel the CCB to refer any substantiated violations of the Code of Conduct for Public Officers deriving from the outcome of its investigation to the Code of Conduct Tribunal for prosecution and to uphold the constitutional principle that public office is a public trust.”

Explaining the basis of the suit, the group argued that, “Granting the reliefs sought would help address critical concerns relating to conflict of interest, abuse of office, non-disclosure of interests, and reinforce adherence to due process.”

It added, “Where lawmaking is shaped by abuse of office and conflict of interest, it ceases to be a legitimate exercise of constitutional and fiduciary responsibility and becomes a legal and ethical infraction prohibited under the Code of Conduct for Public Officers.”

SERAP maintained that, “The Code of Conduct for Public Officers is a constitutional imperative designed to ensure probity, accountability and transparency in public life. This means that any credible allegation of breach must be promptly, thoroughly, transparently and effectively investigated by the CCB.”According to the organisation, “Public officers hold their offices in trust for the people and must not deploy official power for personal or sectional advantage.”

The suit, filed by lawyers Kolawole Oluwadare, Kehinde Oyewumi and Andrew Nwankwo, further stated that, “Public officers are bound by constitutional standards of conduct, and breach of such standards ought to attract constitutional consequences.”“This principle applies with particular force to officers of the executive branch, as well as lawmakers whose constitutional mandate is to legislate for the peace, order, and good government of the Federation—not to advance personal or sectional interests,” it added.

SERAP stressed that, “Code of conduct obligations imposed by the Nigerian Constitution are enforceable against all public officers, including legislators and officers of the executive branch of government. No public officer is above the constitutional mechanisms established to enforce integrity in public office.”

The organisation alleged that, “The processes leading to the passage of the Electoral Act amendment Bill by the Senate and the signing into law of the Tax Reform bills were marked by alterations to bill provisions without debate and due process of law, as well as alterations of the passed Tax Reform Bill without the approval of the National Assembly.”

It also claimed that, “There are allegations that certain amendments may have been removed or introduced to the Electoral Act Amendment Bill and the Tax Reform Laws to serve private or political interests rather than the public interest.”

Citing constitutional provisions, SERAP noted that, “Paragraph 1 of the Fifth Schedule to the Nigerian Constitution 1999 (as amended) prohibits public officers from placing themselves in situations where personal interests conflict with official duties.”

The group added that Section 15(5) of the Constitution imposes a duty on public institutions to abolish corrupt practices and abuse of power, including in the lawmaking process.

SERAP further referenced allegations that “certain members of the Senate removed the provisions on electronic transmission of election results from the Electoral Act (Amendment) Bill during plenary after the majority of the senators had voted for the inclusion of the provisions and without any debate.”

On the tax reform laws, the organisation pointed to concerns raised by a lawmaker, Abdussamad Dasuki, who reportedly drew attention to “alleged discrepancies between the harmonised versions of the tax reform bills passed by both chambers of the National Assembly and the copies gazetted by the Federal Government.”

According to the claim, “The alterations contained in the gazetted copies did not receive legislative approval,” raising questions about the legality and legitimacy of the process.No date has been fixed for the hearing of the suit.