D.S.A. AGRICULTURE MACHINERY MANUFACTURING COMPANY LTD.
V.
LAGOS STATE INTERNAL REVENUE BOARD

(2006) JELR 49274 (CA)

Court of Appeal · CA/L/370/98 · 16 Jan 2006 · Nigeria

CORAM

ISA AYO SALAMI Justice of The Court of Appeal of Nigeria KUMAI BAYANG AKAAHS Justice of The Court of Appeal of Nigeria MUSA DATTIJO MUHAMMAD Justice of The Court of Appeal of Nigeria

Ratio Decidendi

Core Terms ^Beta

respondent

appellant

counsel

personal income tax law

learned trial judge

taxable person

personal income tax

akwa ibom state

management of any property

statutory tax audit

withholding tax

assessment of tax

laws of lagos state

outstanding tax

assessment of the income of such taxable person

demand note

demand notice

following facts

government of lagos state

lagos state internal revenue board

learned counsel

personal income tax decree no.

respect of its employees

valid objection

affected employees

ataxable person

board of internal revenue

chargeable income

classes of persons

company income tax act

determination of an employee

failure of the trial judge

following reliefs

individual taxpayers

leading judgment

learned trial judge ought

notice of appeal

paragraph affidavit

payment of tax

personal income tax law lagos state

respect of p.a.y.e.

respect of such deductions

respondent of his goods

respondent of its goods

said law

settlement of the tax liability

such amount

tax assessment viz

virtue of the provision of section

withheld tax of its employees

KUMAI BAYANG AKAAHS, JCA (DELIVERING THE LEADING JUDGMENT): The Lagos State Internal Revenue Board took out an originating summons against D.S.A. Agric. Mach. Mfg. Co. Ltd seeking the following reliefs:-

"(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 or/and Decree 104 of 1993 the applicant is empowered to distrain the respondent of his goods, chattels, hind or premises etc for non payment of tax; being under deductions or under remittance 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) A declaration that the amount of ₦2,579,684.31 (two million five hundred and seventy-nine thousand six hundred and eighty-four naira thirty-one kobo) reflected in the demand note is unpaid and is due as Tax to the government of Lagos State from the respondent.

D.S.A. AGRICULTURE MACHINERY MANUFACTURING COMPANY LTD. V. LAGOS STATE INTERNAL REVENUE BOARD

D.S.A. AGRICULTURE MACHINERY MANUFACTURING COMPANY LTD.
V.
LAGOS STATE INTERNAL REVENUE BOARD