NIGERIAN BREWERIES PLC
V.
L.S.I.R.B.

(2001) JELR 57703 (CA)    

Court of Appeal  ·  CA/L/133/98 ·  28 Feb 2001 ·  Nigeria
CORAM
ATINUKE OMOBONIKE IGE, JCA ( Presided ) SULEIMAN GALADIMA, JCA ( Read the Lead Judgment ) PIUS OLAYIWOLA ADEREMI, JCA
Core Terms Beta
respondent
lower court
exhibits
issues
learned trial judge
paye system
writ of summons
judgment assessment
learned counsel
best judgment
counter-affidavit
development levy
due respect
sum of n88,914,347.47
taxable person
valid notice of assessment
grounds of appeal
lagos state high court
non-payment of tax
originating summons
relevant tax authority
respect of paye
alleged tax audit of the appellant
appropriate means
calculation of the amount
civil procedure
declaration of the rights of the parties
determination of question of construction
favour of the respondent
firm position
following orders
government authority
lead judgment
leave of this court
main claim of the respondent
non-payment of n88,914,347.47
official names
outstanding tax
personal income tax decree no.104
record shows
relevant board of internal revenue
respondent of his goods
respondent of its goods
said law
separate issues
similar view
single issue
substantial dispute of fact
use of summons
virtue of the provision of section

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.”

The s…

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