Ratio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio Decidendi



MOBIL PRODUCING NIGERIA UNLIMITED
V.
FEDERAL INLAND REVENUE SERVICE

(2021) JELR 108801 (CA)    
Court of Appeal  ·  CA/L/997/2018 ·  18 Mar 2021 ·  Nigeria
CORAM
OBANDE FESTUS OGBUINYA, JCA OBIETONBARA OWUPELE DANIEL-KALIO, JCA ONYEKACHI AJA OTISI, JCA

Ratio Decidendi

Core Terms Beta
appellant
section
lower court
law
deductible expenses
provision of section
federal government of nigeria
particular field
certificate of the minister
minister of petroleum resources
natural gas
sums of usd
accounting years
avowed bid
interpretation of section
learned trial judge of the lower court
literal interpretation
minister’s power
tax liability
volume of gas
appellant’s business
breach of the provisions of section3
certificate therefor
civil wrongs
correctness of the decision of federal high court
days of the latin law
decision of the lower court
due fidelity
facts of the case
flare gas
gas flare
hey days of the roman law
invitation of the mischief rule
latin days of thelaw
laws of the federation of nigeria
payment due
provisions of the subject section
proviso of paragraph
respective briefs of argument
respondent’s duty administration
statutory provision
subject section
such situations
such sums
terms of section
tons of documentary evidence
use of words
view of section
virtue of section

OGBUINYA, J.C.A. (Delivering the Leading Judgment): This appeal queries the correctness of the decision of Federal High Court, Lagos Division, in its appellate jurisdiction, (hereinafter addressed as “the lower court”), coram judice: Hadiza R. Shagari,J., in Appeal No. FHC/L/3A/2017, delivered on 26th March, 2018.Before the lower court, the appellant and the respondent were the respondent and the appellant respectively.

The facts of the case, which transmuted into the appeal, submit to brevity and simplicity. The appellant’s business is in the exploration and production of crude oil in Nigeria. At times, in the course of its production of crude oil, natural gas would get associated with it. In such situations, the appellant had implemented programme to utilise and re-inject the natural gas. Where it was not possible or appropriate, the appellant would flare the gas and would pay prescribed sums to the Federal Government of Nigeria for the volume of gas flared. The appellant paid such s…

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