(2001) JELR 44305 (CA)    
Court of Appeal  ·  CA/L/312/97 ·  8 Mar 2001 ·  Nigeria
ATINUKE OMOBONIKE IGE Justice of The Court of Appeal of Nigeria SULEIMAN GALADIMA Justice of The Court of Appeal of Nigeria PIUS OLAYIWOLA ADEREMI Justice of The Court of Appeal of Nigeria
Core Terms Beta
tax assessment
personal income tax law
learned trial judge
originating summons
personal income tax
tax payers
employees of the appellant
high court of lagos state
aggrieved person
notice of objection
outstanding tax
pending appeal
personal income tax law cap
judge right
legal right
non-payment of the tax
personal income tax decree no.
said law
virtue of the provision of section
arguments of counsel
atinuke omobonike ige
commencement of this action
consequence of section
examination of the provisions of sections
final analysis
grounds of appeal
individual tax payers
jurisdictional power
leading judgment
non-payment of tax
notice of appeal
notice of preliminary objection
paragraph affidavit
paragraph counter-affidavit
personal income tax law lagos state
preliminary objection
respect of p.a.y.e.
respect of the tax
respondent of his goods chattels
settlement of the tax liability
such recovery action
tax recovery action

P. O. ADEREMI, J.C.A., (Delivering the Leading Judgment): By an originating summons, the respondent who was the applicant at the court below (High Court of Lagos State sitting at Lagos: coram Alabi J.) claimed against the appellant who was the respondent in that court as follows:-

(a) a declaration that by virtue of the provision of Section 50 and Section 56 of the Personal Income Tax Law Lagos State 1994 Cap 142, the applicant is empowered to distrain the the respondent of his goods chattels, land or premises etc for non-payment of Tax; being unremitted deductions in respect of P.A.Y.E. and W.H.T. under the said law or/and under Personal Income Tax Decree No. 104 of 1993.

(b) an order distraining the respondent of its goods, chattels, land, premises etc for non-payment of N10,445,637.75k (ten million for hundred and fifty-five thousand six hundred and thirty seven naira seventy-five kobo) being outstanding tax payable by the respondent to the applicant under the Pay As Your Earn (PA…

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