MUHAMMAD IBRAHIM SIRAJO, J.C.A. (Delivering the Lead Judgment): Vide an Originating Summons dated and filed 11th April, 2017, before the Federal High Court, Lagos Division (the lower Court), the Respondents, as Plaintiffs, sought against the Appellant, as Defendant, the four underlisted reliefs:
1. A DECLARATION that the Defendant had defaulted in complying with the Industrial Training fund Act 2011 as amended by her refusal to register with the Fund and remit the verified amount of contribution payable by the Defendant to the Plaintiff.
2. AN ORDER mandating the Defendant to pay the entire sum of N8,888,888.00 (Eight Million, Eight Hundred and Eighty-Eight Thousand, Eight Hundred and Eighty- Eight Naira) only established as 1% of her statutory contribution after the verification exercise was carried out on her Audited Accounts.
3. AN ORDER mandating the Defendant to pay 5% penalty monthly of the amount established through the verification exercise conducted from the time when it should …