D.S.A. AGRICULTURE MACHINERY MANUFACTURING COMPANY LTD.
V.
LAGOS STATE INTERNAL REVENUE BOARD
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.
(C) An order distraining the respondent of its goods, chattels, Land or premises for non paymen…