JAMES SHEHU ABIRIYI, J.C.A. (Delivering the Leading Judgment): This appeal is against the ruling delivered on 7th February, 2017 in the High Court of Taraba State holden at Jalingo.
The Appellant was a complainant who charged the Respondents at the Federal High Court on the following one count charge:
COUNT ONE
STATEMENT OF OFFENCE
Non-remittance of the sum of N103,267,359.66 being Pay-As-You-Earn (PAYE), Withholding Tax, and Development Levy to the Taraba State Board of Internal Revenue contrary to and Punishable under Section 16 of the Operation Pay-As-You-Earn Regulation, 2002 Incorporated under the Personal Income Tax Act, Cap. P8 Laws of Federation of Nigeria, 2004 and Section 73 of the Personal Income Tax Act.
PARTICULARS OF OFFENCE
That you the Controller Immigration Service, Taraba State Command, Jalingo, the Officer in Charge of Accounts, Nigeria Immigration Service, Taraba State Command, Jalingo and Nigeria Immigration Service Taraba State Command, Jalingo on or about the …