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ETI-OSA LG.
V.
JEGEDE

(2007) JELR 45835 (CA)    

Court of Appeal  ·  CA/L/453/2002 ·  29 Mar 2007 ·  Nigeria
 · 
Other Citations
ETI-OSA LOCAL GOVT. V. JEGEDE (2007) 10 NWLR (Pt.1043) 537 C. A.
Eti-Osa Local Govt. v. Jegede (2007) 10 NWLR (Pt. 1043) 537
CORAM
DALHATU ADAMU OFR Justice of The Court of Appeal of Nigeria MONICA B. DONGBAN-MENSEM Justice of The Court of Appeal of Nigeria PAUL ADAMU GALINJE Justice of The Court of Appeal of Nigeria

Ratio Decidendi

Core Terms Beta
local government
learned trial judge
learned counsel
corporate outfit bye-laws
action notice
submission of the learned counsel
trial court
part iii taxes
high court of lagos
local government taxes
decree no.
judge raise
view of the provisions of the local government law
provisions of order
said law
constitution of the federal republic of nigeria
provisions of part iii taxes
local government taxes levies
decision of the trial court
issues
grounds of appeal
judicial proceedings
taxes
appellants
following cases
issue of taxation
supreme court
local government bye-laws no.
leading judgment
decree no
attorney-general of anambra state
b. dongban-mensem jca
fundamental issue
local government laws
learned counsel urges
direct defendant
joint tax board
ruling of the high court
requirements of the provisions of section
lower court
second issue
response of the learned counsel
tiers of government
schedule iii of decree no
competence of the trial court
issues address
said requirement
basic social services

MONICA. B. DONGBAN-MENSEM JCA, JP+ (Delivering the Leading Judgment): Before the High Court of Lagos State Coram Hon. Justice J. O. Pedro (Mrs.), Respondents took out an originating summons on the 1st August 2001, pursuant to the provisions of Order 42 Rules 1 and 3 of the High Court of Lagos (Civil Procedure) Rules of 1994.

Four issues were placed before the trial Court for determination and these are:-

"1. Whether Eti-Osa Local Government can collect taxes and levies outside the area Specified in Part III Taxes and levies to be collected by the Local Government, Taxes and Levies (Approved list For Collection) Decree No. 21 1998."

"2. Whether the Respondent's demand Notice dated 3rd July 2001 served on the Applicants shops B - 106 and B-107 Ikota Shopping Complex, Lagos is not in conflict with the provisions of Part III Taxes and Levies to be collected by the Local Government Taxes and Levies (approved list for collection) Decree No. 21 1998."

"3. Whether Eti -Osa Local Government ha…

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