JIMI OLUKAYODE BADA, J.C.A.(Delivering the Leading Judgment): This is an appeal against the Ruling of the High Court of Justice, Edo State sitting at Benin City in Suit No. B/RC/113/2015 EDO STATE BOARD OF INTERNAL REVENUE AND CHIEF G.O. IGBINEDION delivered on the 20th October, 2015.
Briefly, the facts of this case are that upon an Ex-parte application filed at the lower Court on 14th day of October 2015, the Respondent who was the Applicant at the lower Court prayed for the following reliefs: -
(1) An order to distrain upon property No. EDSG/546, belonging/occupied by the Respondent at No. 25 Airport Road, Benin City in satisfaction of the Land Use Charge Liability in the sum of N4, 838, 729.18 (Four Million Eight Hundred and thirty eight thousand, Seven Hundred and Twenty-Eight Naira, Eighteen Kobo) established against the Respondent.
(2) An order to distrain against any moveable goods, chartel, bond or securities or any kind of property belonging to the Respondent in satisfaction of…