According to the Lagos government, the defendant is a taxable personality but has evaded tax.
The Lagos State Government on Monday filed a 12-count charge before a Lagos High Court, against an Interior designer, Ehizogie Ogbebor, for alleged failure to pay tax returns.
The state, through its prosecution counsel, A. I. Alli, said that the defendant, who is also an Instagram celebrity, had refused to pay personal income tax to the state's internal revenue service from 2014 till date.
According to Mr Alli, the defendant is a taxable personality but has evaded tax.
He said that the offences contravened Sections 41 and 94 (1) of the Personal Income Tax Act, Cap. P8, Laws of the Federation, 2004.
He also said that the offences contravened Sections 56(a) (b) of the Lagos State Revenue Administration Law, No.8, 2006.
When the case came up on Monday, Mr Alli told the court that he had a motion for substituted service.
He said that he had not been able to serve the defendant the charge.
Mr Alli, therefore, asked for an order from the court to effect substituted service on the defendant.
"We seek the leave of this court for substituted service to paste the notice on the last known address of the defendant, at plot 59, Fola Osibo St, Lekki Phase 1, Lagos," he said.
Justice Yetunde Adesanya gave a short ruling and granted the order for substituted service.
She adjourned the case until 26 October for a hearing.