NZEAKO, J.C.A (Delivering the Leading Judgment): This is an appeal against the decision of Alabi J. of the Lagos High Court delivered on 21st November, 1997.
The suit was commenced by originating summons filed by the present Respondents, the Lagos State Internal Revenue Board, which was the applicant in the Court below. It was against a limited liability Company, 7-UP Bottling Company Plc an employer, charged under the Tax laws with the responsibility of deducting income tax from the emoluments of his employees under the Pay As You Earn (PAYE) System and also Withholding Tax from contractors and other persons specified under the tax laws to whom the appellant paid for certain services rendered to it. The appellant was obliged by law to remit to the respondent Board, the tax so deducted, not later than 30 days from the date of deduction.
The Appellant, having failed to remit some such tax over the period covering the tax years of 1991 to 1996 the Applicant/respondent took out an originat…