GALADIMA, JCA (Delivered the Lead Judgment): The respondent in the Lagos State High Court by an originating summons sought against the appellant the following orders:
“A. Declaration that by virtue of the provision of section 50 and section 56 of the Personal Income Tax Law of Lagos State 1994 Cap. 142, the applicant is empowered to distrain the respondent of his goods, chattels, land or premises etc. for non-payment of tax;being unremitted, reductions in respect of PAYE and WHT under the said law or/and under Personal Income Tax Decree No.104 of 1993.
B. An order distraining the respondent of its goods, chattels, land, premises etc. for non-payment of N88,914,347.47 (Eighty Eight Million, Nine Hundred and Fourteen Thousand, Three Hundred and Forty Seven Naira, Forty Seven Kobo) being outstanding tax payable by the respondent to the applicant under the Pay As You Earn (PAYE) deductions and withholding taxes for the years 1991 - 1996 until the settlement of the tax liability.”