Section 35 Nigeria Revenue Service (Establishment) Act 2025

Section 35 of the Nigeria Revenue Service (Establishment) Act 2025 is about Limitation of suits against the Service. It provides as follows:

(1) Subject to the provisions of this Act, the provisions of the Public Officers Protection Act, shall apply in relation to any suit instituted against any member of the Board, the Executive Chairman, officer or employee of the Service or the Service.

(2) Notwithstanding anything contained in any other law, no suit against the Service, Executive Chairman, member of the Board, or any other officer or employee of the Service for any act done under this Act, any other law, any public duty or authority, or in respect of any alleged neglect or default in the execution of the provisions of this Act, shall lie or be instituted in any court unless it is commenced –
(a) within three months after the act, neglect or default complained of; or

(b) in the case of a continuation of damage or injury, within six months after the ceasing of such damage or injury.

(3) No suit shall be commenced against the Service, Executive Chairman, a member of the Board, or any other officer or employee of the Service before the expiration of one month after written notice of intention to commence the suit shall have been served on it by the intending plaintiff or his agent.

(4) The notice referred to in subsection (3) shall clearly state the –
(a) cause of action;

(b) particulars of claim;
(c) name and place of abode of the intending plaintiff; and
(d) relief claimed.

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