ROWLAND, J.C.A. (Delivering the Leading Judgment): This appeal is by the defendant, against the judgment and ruling of Akpiroroh, J. (as he then was), sitting at Warri Judicial Division of the High Court of Justice, Delta State.
The plaintiff's claim as endorsed on the writ of summons filed on 15th July, 1994, is as follows:-
"1. A declaration that the plaintiff is entitled to charge, collect and enforce the payment of rates on defendant's hereditaments, located within Warri North Local Government Area for the year 1993, pursuant to the mandatory provisions of "The Delta (formerly Bendel State) Local Government Law, 1980, Rating Provisions (Date of corning into force) Order, 1982".
2. An order mandating the High Court's Sheriffs, bailiffs and any other person or persons acting on their behalf to enter into the defendant's premises and destrain the chattels and property of the defendant, for its failure to pay or appeal against the sum of N14,559,693.60, being the 1993 rate and surcha…