SALAMI, J.C.A. (Delivering the Leading Judgment): By a writ of summons sealed on the 27th January, 2001, the plaintiff's claims were for the following:-
(a) N262,000,000.00 (two hundred and sixty two million Naira) being arrears of sales tax and penalty that was assessed on Sheraton Hotel and Towers, a hotel within the chains of Ikeja Hotels Plc. for the months of assessment January, 2001 - May, 2001.
(b) Interest on the said amount at the rate of 21% from 1st of June, 2001, until judgment and thereafter at the rate of 6% per annum until the whole amount is liquidated."
The defendant responded to the claim by filing a notice of preliminary objection dated 17th April, 2003, challenging the jurisdiction of the trial court to hear and determine the suit on the following 14 grounds:-
(a) The plaintiff in this action is, and was al all times material, a statutory body established by section 3 of the Personal Income Tax Law Cap P4 of the laws of Lagos State of Nigeria.
(b) The composition o…