(2018) JELR 39109 (CA)    

Court of Appeal  ·  CA/A/129/2016 ·  25 Apr 2018 ·  Nigeria
ABUBAKAR DATTI YAHAYA Justice of The Court of Appeal of Nigeria PETER OLABISI IGE Justice of The Court of Appeal of Nigeria MOHAMMED MUSTAPHA Justice of The Court of Appeal of Nigeria
Core Terms Beta
2nd respondents
trial judge
trial court
mr. okengwu
mr. fagbemi
2nd defendants
approval of the commissioner
global inspection services nigeria ltd
27th october
additional tax assessment
anglia international services ltd
board of the 2nd respondent
issue no.
robinson international inspections ltd
withholding tax
2nd respondent
case of the appellant
enforceable legal agreement
evidence act
exhibit d6
learned counsel
approval of the commissioner pay rewards
board of the 1st defendant
contents of exhibit d6
correct tax assessment
d6 show
decision of the federal high court
effort of the learned counsel
exhibits d2
failure of the learned trial judge
failure of the trial judge
important role
leading judgment
menakaya vs. menakaya
mr. victor azubike
numerous documents
said information
secretary of the board of the respondents
statement of claim
value of any information
view of the provision of section

ABUBAKAR DATTI YAHAYA, J.C.A. (Delivering the Leading Judgment): This is an appeal against the decision of the Federal High Court (the trial Court) Abuja, delivered on 27th October 2016 wherein it dismissed the reliefs claimed by the appellant (the plaintiff). The reliefs claimed as per the Further Amended Statement of claim (pages 190 - 191 of the record) are

1. AN ORDER that the plaintiff be paid by the 1st and 2nd defendants the sum of N215,352,480.00 (two hundred and fifteen million, three hundred and fifty two thousand four hundred and eighty naira only) being 10% of the additional tax assessment levied on Global Inspection Services Nigeria Ltd, Robinson International Inspections Ltd and Anglia International Services Ltd consequent upon the information supplied to the 1st and 2nd defendants by the plaintiff.

2. AN ORDER that the defendants jointly and severally pay the plaintiff the sum of U.S. $866,168.00 being 10% of Withholding tax paid in U.S Dollars by Global Inspection Servi…

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