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Certificate Forgery: Overrule Tinubu’s Objection to Fresh Evidence, Atiku Tells S’Court
Former Vice President Atiku Abubakar has prayed the Supreme Court to grant his application for leave to tender fresh an additional evidence to support his claim that President Bola Tinubu submitted forged document to the Independent National Electoral Commission (INEC), to contest the February 25 election.
Atiku, who is challenging the victory of President Tinubu in the 2023 presidential poll, said presenting forged documents by any candidate, especially by a candidate for the highest office in the land, is a very grave constitutional issue that must not be encouraged.
The Peoples Democratic Party (PDP) presidential candidate stated this in his reply on point of law to Tinubu’s objection to allow the presentation of fresh evidence before the apex court.
Tinubu had, in his objection to Atiku’s application for additional evidence to support the allegation of certificate forgery, argued that the issue of his qualification to contest the 2023 presidential election “is a pre-election matter” and prayed the court to reject the application.
But, in his reply on point of law, Atiku, while faulting Tinubu, argued that issues of merit ought not to be determined or pronounced upon at the interlocutory stage.
Noting that they are only at this stage merely applying for leave of the Supreme Court to receive the fresh evidence, Atiku submitted that “to refuse to grant the leave as the respondents have argued, will amount to undue technicality.
“The Supreme Court, as the Apex Court and indeed the Policy Court, has intervened time and again to do substantial justice in such matters of great constitutional importance, as it did in the case of Ameachi vs INEC (2008) 5 NWLR (Pt. 1080) 227 and Obi vs. INEC (2007) 11 NWLR (Pt. 1046) 565. The Supreme Court applied the principle of ubi jus ibi remedium to ensure that substantial justice is done in such novel scenarios.
“The need to rebuff, eschew and reject technicality and the duty of Court to ensure substantial justice is very germane in this matter, given the gravity of the constitutional issue involved in deciding whether a candidate for the highest office in the land, the office of President of the Country, presented a forged certificate or not.
“In urging the Honourable Court to overrule the objections of the Respondents, we can do no better than to commend to your noble Lordships the insightful words of the Supreme Court in Assah & Others V. Kara & Others (2014) LPELR-24212(SC), per Rhodes-Vivour, JSC as follows.
“Law is blind. It has no eyes. It cannot see. That explains why a statue of a woman with her eyes covered can be found in front of some High Courts. On the contrary, justice is not blind. It has many eyes, it sees, and sees very well.
“The aim of Courts is to do substantial justice between the parties and any technicality that rears its ugly head to defeat the cause of justice will be rebuffed by the Court.”
The former Vice President made the claims in a 20- paragraph affidavit deposed to in support of the application.
He argued that if the Apex Court grants the application, there would be no need for “any further argument other than the written address in support of same showing that the 2nd Respondent is in violation of the provisions of Section 137 (1) (j) of the Constitution by presenting a certificate disclaimed by the institution from where he purportedly procured same.
“That, contrary to paragraphs 16(xi) of the 2nd Respondent’s Counter-Affidavit, there was no ex parte communication with the Honourable Court, but the letter was forwarded to the Registrar of the Court just as was done in the case of Uzodinma vs. Izunaso (2011) 17 NWLR (Pt. 1275) 30, at 56 (paragraph h of the affidavit on page 56) in which Counsel for the 2nd Respondent and Counsel for the Appellants/Applicants were both involved.”
The deponent, Uyi Giwa-Osagie, further argued that Tinubu’s objection was baseless because he was represented both at the discovery and the depositions, as well as at the court hearing by his Chicago Attorneys, and that the 2nd Respondent never challenged the issue of venue of the discovery and deposition.
“That the presence of the 1st and 3rd Respondents at the discovery and deposition was not necessary. That I know that the 2nd Respondent’s appeal was to prevent the discovery and deposition, and that the said Appeal failed.
“That, I know as a fact that the discovery and deposition were ordered by the District Judge, and was not out-of-court. That the Appellants were not indolent in their pursuit of the discoveries and deposition as it was also the letter tendered as Exhibit XX2 by the 2nd Respondent in the course of his defence purportedly issued by Caleb Westerberg that clearly gave the Appellants/Applicants further reasons to build on the evidence of PW27 by the discovery proceedings for the documents and Deposition on Oath of the same Caleb Westerberg.
“That, the process for the discovery and deposition was commenced by the Appellants/Applicants with several initial preliminary processes by their U.S. Attorneys culminating in their eventually filing a Petition for the issuance of Subpoena, a copy of which is annexed herewith as Exhibit “K”.
“That the process was severely stalled by the vehement opposition of the 2nd Respondent, citing irreparable damage to him, amongst other excuses, and I annex herewith as Exhibit “L” the motion of the 2nd Respondent to quash the subpoena, which application failed.
“That the 2nd Respondent has been in primary possession of all the facts sought in the discovery but took every step to block their release, notwithstanding that the 2nd Respondent had equally applied through his Attorney in the United States, Mr Wole Afolabi, for the release of the said documents, which were released to him as shown is Exhibit “P” presented in the course of the discovery and deposition process.
“That I know as a fact that the Appellants are in this appeal challenging the rulings of the lower court striking out certain paragraphs of their Petition as well as their Replies dealing with aspects of qualifications of the 2nd Respondent.”
Meanwhile, Atiku faulted Tinubu’s submission that he was inconsistent in his names, describing the submission as immaterial and pedestrian, as there is no Petition challenging his qualification.
“That it is immaterial that 1st Respondent had since June 24th 2022 published the factitious credentials of the 2nd Respondent as presentation of a forged certificate by a candidate for election to the office of President of the Federal Republic of Nigeria is a post-election matter under Section 137 (1) (j) of the Constitution”.
Besides, Atiku pointed out that the presentation of a forged certificate disqualifies a candidate for all time, no matter when presented.
“That at the trial, a National Youth Service Corps certificate with serial number 173807 presented by the 2nd Respondent to the 1st Respondent was equally tendered by the Appellants/Applicants at the trial as “Exhibit PBD 1A” with the name Tinubu Bola Adekunle, which is annexed herewith as Exhibit “J”.
An Abuja High Court has cleared the way for the implementation of Nigeria’s new tax regime scheduled to commence on January 1, 2026, dismissing a suit seeking to halt the programme.
The ruling gives the Federal government, the Federal Inland Revenue Service (FIRS) and the National Assembly full legal backing to proceed with the take-off of the new tax laws.
The suit was filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees, which dragged the Federal Republic of Nigeria, the President, the Attorney-General of the Federation, the President of the Senate, Speaker of the House of Representatives and the National Assembly before the court over alleged discrepancies in the recently enacted tax laws.
In an ex-parte motion, the plaintiff sought an interim injunction restraining the Federal Government, FIRS, the National Assembly and related agencies from implementing or enforcing the provisions of the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board of Nigeria (Establishment) Act, 2025, pending the determination of the substantive suit.
The group also asked the court to restrain the President from implementing the laws in any part of the federation pending the hearing of its motion on notice.
However, in a ruling delivered on Tuesday, Justice Kawu struck out the application, holding that it lacked merit and failed to establish sufficient legal grounds to warrant the grant of the reliefs sought.
The court ruled that the plaintiffs did not demonstrate how the implementation of the new tax laws would occasion irreparable harm or violate any provision of the Constitution, stressing that matters of fiscal policy and economic reforms fall squarely within the powers of government.
Justice Kawu further held that once a law has been duly enacted and gazetted, any alleged errors or controversies can only be addressed through legislative amendment or a substantive court order, noting that disagreements over tax laws cannot stop the implementation of an existing law.
Consequently, the court affirmed that there was no legal impediment to the commencement of the new tax regime and directed that implementation should proceed as scheduled from January 1, 2026.
The new tax regime is anchored on four landmark tax reform bills signed into law in 2025 as part of the Federal Government’s broader fiscal and economic reform agenda aimed at boosting revenue, simplifying the tax system and reducing leakages.
The laws — the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, and the Joint Revenue Board of Nigeria (Establishment) Act, 2025 — consolidate and replace several existing tax statutes, including laws governing companies income tax, personal income tax, value added tax, capital gains tax and stamp duties.
Key elements of the reforms include the harmonisation of multiple taxes into a more streamlined framework, expansion of the tax base, protection for low-income earners and small businesses, and the introduction of modern, technology-driven tax administration systems such as digital filing and electronic compliance monitoring.
The reforms also provide for the restructuring of federal tax administration, including the creation of the Nigeria Revenue Service, to strengthen efficiency, coordination and revenue collection across government levels.
While the Federal government has described the reforms as critical to stabilising public finances and funding infrastructure and social services, the laws have generated intense public debate, with some civil society groups and political actors alleging discrepancies between the versions passed by the National Assembly and those later gazetted.
These concerns sparked calls for suspension, re-gazetting and legal action, culminating in the suit dismissed by the Abuja High Court.
Reacting to the judgment, stakeholders described the ruling as a major boost for the reforms, saying it has removed all legal obstacles that could have delayed the implementation of the new tax framework.
Former governor of Anambra State, presidential candidate of the Labour Party (LP) in the 2023 election, Mr. Peter Obi, has officially defected to the coalition-backed African Democratic Congress (ADC).
Obi announced the decision on Tuesday at an event held at the Nike Lake Resort, Enugu.
“We are ending this year with the hope that in 2026 we will begin a rescue journey,” Obi said.
The National Chairman of the ADC, David Mark, was among the attendees.
United States Representative Riley Moors has said further military strikes against Islamic State-linked militants in Nigeria could follow recent operations ordered by President Donald Trump, describing the actions as aimed at improving security and protecting Christian communities facing violence.
Moore made the remarks during a televised interview in which he addressed U.S. military strikes carried out on Christmas Day against militant targets in North-west Nigeria.
The strikes were conducted in coordination with the Nigerian government, according to U.S. and Nigerian officials.
“President Trump is not trying to bring war to Nigeria, he’s bringing peace and security to Nigeria and to the thousands of Christians who face horrific violence and death,” Moore said.
He said the Christmas Day strikes against Islamic State affiliates had provided hope to Christians in Nigeria, particularly in areas affected by repeated attacks during past festive periods.
According to U.S. authorities, the strikes targeted camps used by Islamic State-linked groups operating in parts of north-west Nigeria.
Nigerian officials confirmed that the operation was carried out with intelligence support from Nigerian security agencies as part of ongoing counter-terrorism cooperation between both countries.
The United States Africa Command said the operation was intended to degrade the operational capacity of extremist groups responsible for attacks on civilians and security forces.
Nigerian authorities have described the targeted groups as a threat to national security, noting their involvement in killings, kidnappings and raids on rural communities.
Moore said the strikes marked a shift from previous years in which attacks were carried out against civilians during the Christmas period. He said the U.S. administration was focused on preventing further violence by targeting militant groups before they could launch attacks.
U.S. officials have said the military action was carried out with the consent of the Nigerian government and formed part of broader security cooperation between the two countries. Nigeria has received intelligence, training and logistical support from international partners as it seeks to contain militant activity.
Moore had previously called for stronger international attention to attacks on Christian communities in Nigeria and has urged continued U.S. engagement in addressing extremist violence. He said further action would depend on developments on the ground and continued coordination with Nigerian authorities.
Nigerian officials have maintained that counter-terrorism operations are directed at armed groups threatening civilians, regardless of religion, and have reiterated their commitment to restoring security across affected regions.
