G. B. A. COKER, JSC (Delivering the Leading Judgment): This appeal involves an application by one Chief Matthew Adekoya Okupe for the prerogative orders of Certiorari and Prohibition against the respondents, The Federal Board of Inland Revenue and the Chief Investigating Officer of the Board. In the High Court, Lagos, the applicant, now appellant, had moved the court for an order:
"(1) For leave to apply for an Order of Certiorari to remove into this Honourable Court for the purpose of being quashed the decisions made by or on behalf of the Federal Board of Inland Revenue and communicated to the applicant by letter. dated 8th July, 1970 whereby it was ordered that the applicant should pay additional assessment in respect of personal income tax for the years of assessments 1960/61, 1961/62, 1962/63, 1963/64, 1964/65, 1965/66, 1966/67 and 1967/68.
(2) An Order of Prohibition prohibiting the Federal Board of Inland Revenue from proceedings or further proceedings with any steps to enforce…