A rights activist, Emmanuel Okani, has instituted a suit before a Federal High Court in Abuja, challenging the legality of the controversial Electronic Money Transfer Levy (EMTL), describing it as unconstitutional and an abuse of executive power.

In the suit filed against a bank and the Attorney-General of the Federation, the plaintiff is asking the court to determine whether the Federal Government can lawfully impose or operationalize a tax through regulations rather than by an Act of the National Assembly.

Okani, who framed the action as a public interest litigation, contended that the EMTL Regulation, 2022, introduced by the Minister of Finance, amounts to an unlawful delegation of legislative powers and violates clear constitutional provisions governing taxation in Nigeria. He argued that taxation remains an exclusive

function of the National Assembly and cannot be exercised through subsidiary legislation. The plaintiff further alleged that his bank had, since 2022, consistently deducted sums from his account under the guise of the levy, including a specific debit of ₦400 on December 28, 2025. He maintains that such deductions constitute illegal taxation, unjust enrichment, and a breach of constitutional safeguards.

In the originating summons, Okani is seeking several reliefs, including a declaration that the EMTL Regulation is ultra vires, null and void, as well as an order compelling the refund of all monies deducted from his account pursuant to the regulation.

He is also asking the court to restrain the defendants from further enforcing the levy and to award damages in the sum of ₦10 million for the alleged violations. Legal analysts opined that the case raises fundamental constitutional questions about the limits of executive powers in fiscal matters and could have far-reaching implications for Nigeria’s taxation framework if decided in favour of the plaintiff.

The plaintiff, in his affidavit, warned that unless the court intervenes, millions of Nigerians would continue to be subjected to what he described as “creeping taxation by regulation,” stressing that the action is not merely personal, but aimed at protecting the constitutional rights of citizens nationwide.

The case is expected to test the boundaries between legislative authority and executive action, particularly in an era of increasing reliance on regulatory instruments for revenue generation. No date has been fixed for the suit’s hearing