JOSEPH SHAGBAOR IKYEGH, J.C.A (Delivering the Leading Judgment): The appeal is against the judgment of the National and State House of Assembly Election Petition Tribunal (the lower Tribunal) sitting at Ilorin in Kwara State, which dismissed the appellants' petition on the merits in favour of the respondents on 13/09/2011, on the dual grounds that the appellants did not prove their allegation of non- qualification of the 1st respondent to contest the election on ground of non-payment of personal income tax and for lack of proof of the allegation that 1st respondent did not score majority of lawful votes at the election.
Briefly, the 1st appellant was sponsored by the 2nd appellant, the Peoples Democratic Party (PDP), to contest the election for the State House of Assembly seat of the Shawo/Essa/Igboidun Constituency, Offa Local Government Area, Kwara State. The 1st respondent of the Action Congress of Nigeria (A.C.N.) Political Party, 2nd respondent, also vied for the same seat. Two o…