Section 37 Nigeria Revenue Service (Establishment) Act 2025

Section 37 of the Nigeria Revenue Service (Establishment) Act 2025 is about Restriction on execution against property of the Service. It provides as follows:

(1) In any action or suit against the Service, no execution or attachment of process shall be issued against the Service unless, at least, three months’
notice of the intention to execute or attach has been given to the Service.

(2) Any sum of money which by the judgement of any court has been awarded against the Service shall, subject to any direction given by the court, where no notice of appeal against the judgement has been given, be paid from the Fund of the Service.