A. G. IRIKEFE, JSC (Delivering the Leading Judgment): This appeal deals with two rulings, namely:(a) that dated 27th June, 1977 by Belgore, J. and (b) That dated 25th November, 1977 by the same Judge.
The latter ruling as will appear hereafter in the judgment, was aimed at facilitating the implementation of the order made in the earlier ruling. At its inception, this matter ran into the teeth of formidable procedural opposition, which progressively lost its sting in the course of its journey through the Federal Revenue Court was invoked by the respondents herein by means of an originating summons which reads:
"Let all the parties concerned attend one of the Judges sitting at the Federal Revenue Court, Lagos on Monday the 18th day of April, 1977 at the hour of 9 O'clock in the forenoon on the hearing of an application by the above-named applicants who are directors of the above-mentioned company, METAL CONSTRUCTION (WEST AFRICA) LIMITED;
(i) For a declaration that the 4th defendant's a…