FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT

Section 55: Limitation of suits against the Service, etc.

2007Section 55 of 70Federal Republic of Nigeria

(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, officer or employee of the Service.
(2) Notwithstanding anything contained in any law or enactment, no suit against the Executive Chairman, a member of the Board, or any other officer or employee of the Service for any act done in pursuance or execution of this Act or any other law or enactment, or of any public duty or authority or in respect of any alleged neglect or default in the execution of this Act or any other law or enactment, duty or authority, shall lie or be instituted in any court unless it is commenced-
(a) within three months next after the act, neglect or default complained of ; or
(b) in the case of a continuation of damage or injury, within six months next after the ceasing thereof.
(3) No suit shall be commenced against the Executive Chairman, a member of the Board, or any other officer or employee of the Service before the expiration of a period of one month after written notice of the intention to commence the suit shall have been served on the Service by the intending plaintiff or his agent.
(4) The notice referred to in subsection (3) of this section shall clearly and explicitly state the-
(a) cause of action ;
(b) particulars of claim ;
(c) name and place of abode of the intending plaintiff ; and
(d) relief which he claims.

Cite this section

Section 55, FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (2007).

https://repo.podus.ai/laws/federal-inland-revenue-service-establishment-act/section/55/