The Socio-Economic Rights and Accountability Project (SERAP) has filed a legal action against the Code of Conduct Bureau (CCB) over its alleged failure to investigate claims that some lawmakers improperly removed key provisions on electronic transmission of election results from the Electoral Act (Amendment) Bill and unlawfully altered aspects of the recently enacted tax reform laws.
The suit, marked FHC/ABJ/CS/634/2026, was filed last week at the Federal High Court in Abuja.
In the action, SERAP is asking the court to issue an order of mandamus compelling the CCB to investigate allegations that certain members of the National Assembly removed provisions relating to the electronic transmission of election results from the Electoral Act (Amendment) Bill during plenary without debate, despite prior approval by a majority of senators.
The organisation is also seeking an order directing the Bureau to probe allegations that some lawmakers and executive branch officials unlawfully altered portions of the tax reform bills, resulting in discrepancies between the versions passed by the National Assembly and the gazetted copies made available to the public.
SERAP further asked the court to compel the CCB to refer any substantiated breaches of the Code of Conduct for Public Officers to the Code of Conduct Tribunal for prosecution.
In the suit filed on its behalf by Kolawole Oluwadare, Kehinde Oyewumi, and Andrew Nwankwo, SERAP argued that granting the reliefs sought would help address serious concerns relating to conflict of interest, abuse of office, non-disclosure of interests, and violations of due process in the exercise of legislative powers.
According to the organisation, when lawmaking is influenced by abuse of office or conflict of interest, it ceases to be a legitimate exercise of constitutional responsibility and becomes a legal and ethical breach prohibited under the Code of Conduct for Public Officers.
SERAP maintained that the Code of Conduct for Public Officers is a constitutional safeguard intended to ensure accountability, transparency, and probity in public life, adding that the CCB must promptly and thoroughly investigate any credible allegation of breach.
The group stated that public officers hold office in trust for the Nigerian people and must not deploy official powers for personal, sectional, or political advantage.
It further argued that the constitutional standards of conduct apply not only to officers of the executive branch but also to lawmakers, whose mandate is to legislate for the peace, order, and good government of the federation.
‘Code of conduct obligations imposed by the Nigerian Constitution are enforceable against all public officers, including legislators and officers of the executive branch of government.
‘No public officer is above the constitutional mechanisms established to enforce integrity in public office,’ SERAP stated in court documents.
The organisation alleged that the legislative process leading to the passage of the Electoral Act amendment bill and the signing into law of the tax reform bills was marred by irregularities, including alleged alterations to bill provisions without debate and changes to the tax reform laws without the approval of the National Assembly.
SERAP specifically claimed that some amendments may have been removed from or introduced into both the Electoral Act Amendment Bill and the tax reform laws to serve private or political interests rather than the public interest.
Citing Paragraph 1 of the Fifth Schedule to the 1999 Constitution (as amended), SERAP noted that public officers are prohibited from placing themselves in situations where their personal interests conflict with their official duties.
The group also relied on Section 15(5) of the Constitution, which mandates public institutions to abolish corrupt practices and abuse of power, including in the lawmaking process.
According to the suit, members of the National Assembly and executive officers fall within the category of public officers under Paragraph 19 of the Fifth Schedule, making them subject to the Code of Conduct for Public Officers.
SERAP also referenced Paragraph 12 of the Fifth Schedule, which provides that allegations of breach of the Code shall be made to the Code of Conduct Bureau, as well as Paragraph 3(e) of the Third Schedule, which empowers the Bureau to receive complaints, investigate them, and where necessary, refer matters to the Code of Conduct Tribunal.
The group further cited Sections 3(d) and 16 of the Code of Conduct Bureau and Tribunal Act, which similarly empower the Bureau to receive and investigate complaints of non-compliance by public officers.
On the Electoral Act amendment, SERAP alleged that certain senators removed provisions on electronic transmission of election results during plenary after the majority had voted in support of retaining them, and without any debate on the proposed removal.
On the tax reform laws, the organisation pointed to recent concerns raised within the National Assembly over alleged discrepancies between the harmonised versions passed by both chambers and the copies later gazetted by the Federal Government.
It noted that Abdussamad Dasuki, a lawmaker from Sokoto State, reportedly raised the issue under a matter of privilege in the House of Representatives, drawing attention to alleged material differences between the approved bills and the gazetted versions.
According to SERAP, Dasuki said the changes reflected in the gazetted copies did not receive legislative approval, raising questions about the legality and legitimacy of both the lawmaking process and the versions circulated by the Federal Ministry of Information.
As of the time of filing this report, no date had been fixed for the hearing of the suit.