LEWIS, J.S.C.
In Suit M/159/65 in the Lagos High Court, application was made for an order of certiorari against the Federal Board of Inland Revenue in which the application read:-
“In the matter of an application by the above named applicants for an order of certiorari
and In the matter of the decision of the Federal Board of Inland Revenue refusing to make repayment of sums totalling £7,000 to the said applicants in respect of taxes paid by the said applicants for the 1962/63, 1963/64, and 1964/65 years of assessment.
TAKE NOTICE that pursuant to the leave of the High Court of Lagos given on the 4th day of October, 1965, the Honourable Court will be moved on Saturday, the 13th day of November, 1965, for an order of certiorari to remove into this Honourable Court for the purpose of being quashed the decision of the Federal Board of Inland Revenue refusing to make repayment of sums totalling £7,000 to the applicants in respect of taxes paid by the said applicants for the 1962/63, 1963/64 a…