The High Court of the Federal Capital Territory (FCT) has included the Federal Inland Revenue Service (FIRS) and the Nigerian Content Development and Monitoring Board (NCDMB) as co-defendants in the ongoing $10 million debt case involving Eunisell Limited and Halkin Exploration & Production Limited.
Justice O.I. Adelaja approved the motion on Tuesday, after Halkin’s legal team, led by Chikaosolu Ojukwu, SAN, argued that these agencies were key to resolving issues surrounding tax remittances. The case centers on Eunisell’s claim that Halkin owes $10 million for services provided at the Atala Marginal Field (OML 46) from January 2022 to September 2024, which Halkin denies, calling the claim fraudulent.
Court documents reveal that in 2021, the Federal Government awarded the Atala Marginal Field mining lease to Halkin, and a service agreement was signed with Eunisell in January 2022. Under this contract, Eunisell provided operations for the Modular Early Production Facility (EPF) at OML 46, issuing invoices totaling $7,207,933.99. Despite multiple demands, Halkin has allegedly failed to pay the debt, prompting Eunisell to seek evidence of statutory payments, including VAT, Withholding Tax, and Nigerian Content Development Fund (NCD).
Halkin’s legal team requested the inclusion of FIRS and NCDMB as co-defendants, arguing that the tax documents in question were controlled by these agencies, not Halkin. This request was supported by Ojukwu, who emphasized that cross-examination of these agencies would expose potential fraudulent claims by Eunisell.
Eunisell’s legal team did not oppose the motion, and the court ruled to join FIRS and NCDMB as defendants in the case. The trial has been adjourned until April 22, 2025.
