SERAP sued the CCB over its failure to investigate alleged changes to election laws and tax reforms by lawmakers

The Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Code of Conduct Bureau (CCB) over its “failure to investigate allegations that certain MPs improperly removed key sections regarding the electronic transmission of election results from the Election Law (Amendment) Bill during the plenary session, and unlawfully changed several aspects of the tax reform law.”

In the suit numbered FHC/ABJ/CS/634/2026 filed last week at the Federal High Court in Abuja, SERAP seeks: “an order of mandamus to direct and compel the CCB to investigate allegations that certain lawmakers improperly deleted key portions in the electronic transmission of election results from the Election Laws (Amendment) Bill.”

SERAP is seeking: “an order of mandamus to direct and compel the CCB to investigate allegations that certain lawmakers and executive officials unlawfully changed certain aspects of the tax reform bill, resulting in discrepancies between the tax law passed by lawmakers and the certified copy available to the public.”

SERAP is also seeking: “an order of mandamus to direct and compel the CCB to refer any proven violations of the Code of Ethics for Public Officials stemming from the results of the investigation to the Code of Ethics Tribunal for prosecution and to uphold the constitutional principle that public office is a public trust.”

In its lawsuit, SERAP argued that, “The granting of the requested relief will help address critical issues relating to conflicts of interest, abuse of office, confidentiality of interests, and strengthen compliance with legal processes. This will serve to curb the erosion of the Code of Ethics for Public Officials in the exercise of legislative power.”

SERAP is of the opinion that, “If lawmaking is shaped by abuse of office and conflict of interest, then it no longer constitutes a legitimate exercise of constitutional and fiduciary responsibility and becomes a legal and ethical violation prohibited under the Code of Ethics for Public Officials.”

SERAP also believes that, “The Code of Ethics for Public Officials is a constitutional imperative designed to ensure honesty, accountability and transparency in public life. This means that any credible allegation of misconduct must be investigated promptly, thoroughly, transparently and effectively by the CCB.”

According to SERAP, “Public officials hold office on the basis of the trust of the people and may not use official power for personal or sectional gain.”

The lawsuit filed on behalf of SERAP by its attorneys Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, reads in part: “Public officials are bound by constitutional standards of conduct, and violations of those standards must result in constitutional consequences.”

“This principle applies with particular force to officials in the executive branch, as well as members of parliament whose constitutional mandate is to legislate for the sake of peace, order and good government in the Federation—not to advance personal or group interests.”

“The code of conduct obligations imposed by the Nigerian Constitution are applicable to all public officials, including legislators and executive officers of government. No public official is outside the constitutional mechanisms established to uphold integrity in public office.”

“The process leading to the passage of the Election Law amendment bill by the Senate and the signing of the Tax Reform Bill was allegedly characterized by: a) changes to the provisions of the bill without debate and due legal process; b) changes to the Tax Reform Bill were passed without the approval of the National Assembly.”

“There are also allegations that certain amendments may have been removed or introduced to the Election Law Amendment Bill and the Tax Reform Law for personal or political interests, not the public interest.”

“Paragraph 1 of the Fifth Schedule of the 1999 Constitution of Nigeria [as amended prohibits public officers from placing themselves in situations where personal interests conflict with official duties.”

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“This constitutional provision mandates integrity, ensuring that personal gain does not interfere with the objective performance of public functions.”

“Members of the National Assembly and officers of the executive branch of government are public officers within the meaning of Paragraph 19 of the Fifth Schedule to the Nigerian Constitution and are therefore bound by constitutional provisions on the Code of Conduct for Public Officers.”

“Section 15(5) of the Nigerian Constitution imposes the responsibility on public institutions to “abolish all corrupt practices and abuse of power including in the context of lawmaking.”

“According to paragraph 12 of the Code of Conduct for Public Officers contained in the Fifth Schedule, Part 1 to the Nigerian Constitution, ‘any allegation that a public officer has committed a breach of or has not complied with the provisions of this Code shall be made to the Code of Conduct Bureau.’”

“Paragraph 3 (e) of the Third Schedule Part 1 to the Constitution provides that, ‘the Bureau shall have power to receive complaints about non-compliance with or breach of the provisions of the Code of Conduct or any law in relation thereto, investigate the complaint and, where appropriate, refer such matters to the Code of Conduct Tribunal.’”

“Section 3(d) of the Code of Conduct Bureau and Tribunal Act provides that, ‘the functions of the Bureau shall be to receive complaints about non‐compliance with or breach of this Act and where the Bureau considers it necessary to do so, refer such complaints to the Code of Conduct Tribunal established by section 20 of this Act in accordance with the provisions of sections 20 to 25 of this Act.’”

“Section 16 of the Act also provides that, ‘any complaint that a public officer has committed a breach of or has not complied with the provisions of this Act shall be made to the Bureau.’”

“Certain members of the Senate allegedly 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 proposed removal of the said provisions.”

“Similarly, the National Assembly recently alleged that there are unlawful alterations and some material differences between the tax reform bills passed by the legislative body and the tax reform laws gazetted by the Federal Government.”

“A Sokoto lawmaker, Abdussamad Dasuki, raised the issue under a matter of privilege, drawing the attention of the House to the 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.”

“The lawmaker said the alterations contained in the gazetted copies did not receive legislative approval. These alleged unlawful alterations raise questions over the legality and legitimacy of both the law-making processes and the versions of the tax laws circulated by the Federal Ministry of Information.”

No date has been fixed for the hearing of the suit.