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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.

(C) An order distraining the respondent of its goods, chattels, Land or premises for non paymen…

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