The office of the Attorney General (AG) of the Federation has come under intense scrutiny in recent weeks especially due to the controversy surrounding the tax evasion accusations leveled against MTN.
In particular, The AG, Abubakar Malami has been criticised by the investor community in Nigeria who believe his decision to write to a private company in issues pertaining to tax evasion or even instigating the alleged illegal repatriation of forex by MTN is tantamount to abuse of power.
Some have gone as far as believing that he probably does not have the jurisdiction to delve into matters like this especially if it does not involve anything that has to do with the prosecution.
So what then is the power of the AGF? We curated Section 174 and 211 of the Nigerian Constitution were the powers of the AGF were detailed. See below
The power of the AGF
174 (1) The Attorney-General of the Federation shall have power –
(a) to institute and undertake criminal proceedings against any person before any court of law in Nigeria, other than a court-martial, in respect of any offence created by or under any Act of the National Assembly;
(b) to take over and continue any such criminal proceedings that may have been instituted by any other authority or person; and
(c) to discontinue at any stage before judgement is delivered any such criminal proceedings instituted or undertaken by him or any other authority or person.
(2) The powers conferred upon the Attorney-General of the Federation under subsection (1) of this section may be exercised by him in person or through officers of his department.
(3) In exercising his powers under this section, the Attorney-General of the Federation shall have regard to the public interest, the interest of justice and the need to prevent abuse of legal process
211 (1) The Attorney General of a state shall have power
(a) to institute and undertake criminal proceedings against any person before any court of law in Nigeria other than a court-martial in respect of any offence created by or under any law of the House of Assembly;
(b) to take over and continue any such criminal proceedings that may have been instituted by any other authority or person; and
(c) to discontinue at any stage before judgement is delivered any such criminal proceedings instituted or undertaken by him or any other authority or person.
(2) The powers conferred upon the Attorney-General of a state under subsection 1 of this section may be exercised b him in person or through officers of his department.
(3) In exercising his powers under this section, the attorney-General of a state shall have regard to the public interest, the interest of justice and the need to prevent abuse of legal process.
From above, the power of the attorney general is vast when it comes to prosecution of cases. It can decide what case it wants to investigate or prosecute but cannot pronounce judgment on its own.
What do you think? Do they have powers to write companies demanding for a refund to the government on suspicion of tax evasion?
Here are further readings on the powers of the AGF.
Attorney-General of Nigeria: the powers of the Attorney General in Nigeria
https://thepointernewsonline.com/?p=11225
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