ATT.-GEN., LAGOS STATE
V.
EKO HOTELS LTD

(2007) JELR 57819 (CA)    

Court of Appeal  ·  CA/L/428/05 ·  13 Jul 2007 ·  Nigeria
CORAM
DALHATU ADAMU OFR, JCA (Presided) MONICA B. DONGBAN-MENSEM JCA (Read the Lead Judgment) PAUL ADAMU GALINJE JCA
Core Terms Beta
learned counsel
1st respondent
tax
federal high court
sales tax
2nd respondent
learned trial judge
state government
trial court
attorney-general
value added tax
lagos state
sales tax law
federal board of inland revenue
double taxation
lagos state government
laws of the federation of nigeria
taxable person
taxation of companies
constitution of the federal republic of nigeria
plaintiff’s action
value added tax decree no.
demands of both 2nd respondent
federalhigh court
field of sales tax andits provisions
grounds of appeal
judgment of a superior court
proceeds of vat
respect of the subject matter of the proceeding
respect of the subject matter of the proceedings
trial judge
value added tax act
1st respondent collect
decision of the court
different parties
federal agencies
following question
hon. justice abdullahimustapha sittingin lagos
judgment of the high court of lagos state
lead judgment
lower court
respect of the amount
revered justices uwais cjn
said issues
salestax law of lagos state
supreme court judgment
view of the provisions of sections

DONGBAN-MENSEM JCA (Delivering the Lead Judgment): On the 5th day of March, 2004, the 1st respondent, as plaintiff, (hereinafter referred to as the 1st respondent) filed an originating summons before the FederalHigh Court,coram: Hon. Justice AbdullahiMustapha sittingin Lagos. Posedfor determination by the Federal High Court, was the following question; Whether remittance of money collected as tax by plaintiff on its sales to its consumers be paid to Federal Board of Inland Revenue or Lagos State Government in view of the provisions of sections 1, 2, 10, 11, 12, 13, 14, 15 and 16 of the Value Added Tax Decree No. 102 of 1993 and sections 1, 2, 3, 4, 5, and 6 of the Sales Tax Law, Cap. 175 and Sales Tax (Schedule Amendment) Order, 2000.

The 1st respondent then sought the following reliefs ; A declaration that the plaintiff can only be a taxable person or remittingagent in respect of the amount due as tax on its sales to its consumers to a single body or agency and not to State and Fede…

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