AKINYEDE
V.
THE APPRAISER
COKER, J.S.C. (Delivering the Leading Judgment): The appellant before this court was the applicant in the valuation court where he had challenged an assessment of rates raised against him by the appraiser, now respondent. The property involved is No. 22 St. Gregory's Road, Ikoyi, and in the course of its judgment on the valuation that court had observed as follows:
"We are satisfied that the annual value of 445Pounds for the appeal premises the garages and boys quarters is fair and reasonable and it is hereby ordered that this value be substituted for the sum of 463Pounds now appearing on the valuation list."
The judgment of the valuation court was delivered on the 8th of April, 1967 and it is common ground that the appellant if dissatisfied with the judgment, as indeed he was, had a period of thirty days after the judgment within which to appeal to the High Court of Lagos State. On the 13th of May, 1967, the appellant filed a motion in the High Court Lagos asking for "an order granti…