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FCTA Organs And Multiple Taxation Challenges (II)

By Umar Shuaib

The necessity for the collections of all service charges and revenues are for their provisions and maintenances to ensure their sustainability. It is thus expected that all collected services for particular activities are reinvested for their maintenance and improvements.

The Fourth Schedule of the Constitution allows Local Governments to assess and levy privately owned houses or tenements, naming of roads, streets and numbering of houses, but had to be prescribed by the State House of Assembly. The rationale is because among the functions ascribed for Local Governments are the construction and maintenance of roads, streets, streets lightings, drains and other public highways, parks gardens and public facilities. Others are provision and maintenance of public conveniences, sewage and refuse disposal. But in all the States of the Federation where particular settlements are declared as urban in line with the provision of the Land Use Act, most of these services are provided by the States not the Local Governments.

Similarly, the prevailing circumstances in the FCT, with Abuja as the premier urban center of the Nation, all the roads, streets, street lightings, public highways, drains, sewage and refuse disposals and all those captured in the Schedule, were provided by the FCDA, as mandated by the FCT Act. Considering the enormity of the investment for the provision of the necessary infrastructures, the number of personnel and equipment for operation and maintenance, it is very clear, that the Area Council lack the capacity for the provisions of these services.

To suggest that Area Councils, most especially that are incapable of the service provision, collect the revenue of the provided services is an aberration. It can only be justiciable in the absence of ‘areas of competence’ clause in the provision, but in general can never be justifiable.

It is very imperative to know that safeguarding the image of Abuja as the Federal Capital is akin to protecting the image of the Nation, therefore, it must be a national priority. The provision and maintenance of efficient and world class sustainable services in the FCT can never be overemphasized. These are the core mandates of the FCT and all its administrative organs.

Prior to the 1999 constitution, the nomenclature that are the Area Councils today were considered as Development Areas in the parlance of the FCT development activities, as implemented by the FCDA.

However, in 2006, the Niger State Local Government Law of 1976 was adopted for the AMAC. Obviously, because the bulk of the land mass of the FCT was in Niger state prior to its creation. The Area Councils, specifically AMAC depend on this provision and the Fourth Schedule of the Constitution.

It is a clear fact that the root of the ongoing conflict in revenue collections between the Area Councils and many of the FCT Agencies specifically the FCDA, saddled with service provisions has its roots from the adoption of the Area Councils as Local Government Areas in the States.

Meanwhile the provision of section 4 of the FCT Act which established the functions and powers of the FCDA was not, and cannot be repealed. The prevailing situation in the FCT is that, the collection of revenue by the Area Councils cover all the items captured in the Local Government Law, irrespective of the area of jurisdiction or competence as provided. Thus the clause ‘area of jurisdiction or competence’ in the Law was jettisoned.

While the argument on the rights for revenue collection continues, the City waste management challenges remain unabated, with AEPB always at the receiving end by the general public, not the AMAC that is using all means, taking undue advantage on the aspect of revenue collection. A situation tantamount to reaping where one doesn’t sow. It should be noted that the Area Councils have the uncontested function of safeguarding the welfare of the locals, encouraging sustainable development, and resolving issues that local communities are facing.

However, if the AMAC cannot even attempt to solve the problem of solid waste accumulation, with the provision of common wheelbarrow, within the indigenous communities around the City, how can they handle the entire City? It is only the AEPB that provides and empties the Roro bins at the very notorious refuse dumps at the heart of Mabushi indigenous community, Garki Village, Airport Road, Apo and all the other local communities.

In the States the Governor can make necessary amendments of the Law through the instruments of the State Assembly to address any ambiguity, but in the FCT the task of adjustments are herculean. The task is made easier for the States because the Legislators are not more than 50, for the most populated States in the country, while in the FCT, which is the least populated, the legislative arm is the House of Representative with 360 members.
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