The Federal High Court in Abuja has ordered the final forfeiture of two properties linked to Aminu Garunbaba, a staff member of the Federal Inland Revenue Service (FIRS), to the Federal Government.

The properties include a four-bedroom terrace maisonette with a boys’ quarters at Barumark Groove Estate, Plot 667, Cadastral Zone B03, Wuye District, Abuja, which Garunbaba purchased under the name MYZ Venture. The second property, located at No. 5 Lodge Road, Kano, was also acquired by him.

Delivering judgment, Justice Obiora Egwuatu held that Garunbaba failed to provide any legal documentation proving the legitimate source of funds used to acquire the properties. The judge stated that the respondent had not demonstrated that the funds used in purchasing the assets came from lawful earnings.

“A person cannot be allowed to benefit from illegitimate acts,” the judge declared.

Justice Egwuatu also dismissed a preliminary objection filed by Garunbaba, ruling that he had not provided sufficient evidence to challenge the claims made by the Economic and Financial Crimes Commission (EFCC). The court upheld the EFCC’s argument that a public officer can be investigated and prosecuted independently of any administrative disciplinary action.

The EFCC had filed a suit, marked FHC/ABJ/CS/876/2021, seeking the final forfeiture of the properties, which the commission argued were proceeds of illicit activities. The anti-corruption agency contended that the court had the statutory authority, under Section 17 of the Advance Fee Fraud and Other Fraud-Related Offences Act, 2006, to grant the forfeiture order.

In an affidavit supporting the motion, EFCC operative Apagu Wudah detailed an investigation into an alleged scheme involving fraudulent Duty Tour Allowances (DTA) at FIRS. According to Wudah, between 2017 and 2018, Garunbaba and several FIRS staff members conspired to obtain millions of naira in DTA for trips that never took place.

The investigator revealed that staff members would apply for DTA for fictitious trips. Upon receiving the payments, they would deduct 10% to 15% as their share and remit the remaining funds to senior officials within the agency, including the former Director of Finance and the Coordinating Director.

“Garunbaba not only applied for and received DTA payments for non-existent trips, but other staff members who also benefitted from the fraudulent payments handed over a portion of their funds to him,” Wudah stated.

Between 2017 and 2018, Garunbaba allegedly received a total of N341,971,960 from the fraudulent DTA scheme. He reportedly converted N148,079,450 for personal use. The EFCC’s investigation also revealed that he distributed N269,335,750 in cash to senior officials at FIRS.

The funds were allegedly channelled through his Stanbic IBTC account (9301540597) and later converted into US dollars through a Bureau de Change operator, Wan Jafar Shehu. Shehu confirmed that Garunbaba provided him with approximately N216 million between 2017 and 2019 for currency exchange.

In 2018, Garunbaba purchased the Abuja property from Barumark Investment and Development Company Ltd for N65 million, with the payment made through his First Bank account (3040986059). He also acquired the Kano property for N39 million from Alakhillau Enterprises, a business owned by Adamu Muhammed.

The EFCC asserted that, as a public servant on a fixed salary, Garunbaba could not have legally afforded the properties without the illicit funds. The court, therefore, granted the commission’s request for a final forfeiture order, transferring ownership of the assets to the Federal Government.