(2022) JELR 109145 (CA)    
Court of Appeal  ·  CA/C/418/2019 ·  14 Jan 2022 ·  Nigeria
Mojeed Adekunle Owoade, JCA Muhammed Lawal Shuaibu, JCA Ademola Samuel Bola, JCA
Core Terms Beta
1st respondent
2nd respondents
4th respondents
lower court
trial court
fundamental rights
sum of n800,000.00
constitution of the federal republic of nigeria
detention of the applicant
licensed auditor
29th day of march
3rd day of april
breach of the applicant
criminal offence
tax clearance
1st respondent file
enforcement procedure
learned trial judge
result of reasonable suspicion
sum of n200,000.00
trial judge
1st respondent amounts
3rd respondent's forceful collection
akwa ibom state command
appellant’s affidavit evidence
appellant’s brief
appellant’s case
appellant’s reply brief
applicant’s application
arrest of the applicant
circumstances of this case
civil transaction amount
financial consultant
infringement of the fundamental rights of the applicant
judgment of the federal high court
judgment of the trial court
main claim
paragraphs affidavit
part payment of n800,000.00 amount
personal liberty
petition of fraud
port harcourt branch of firs
premises of federal inland revenue services
preparation of the financial statement of the 1st respondent
return of the 1st respondent file
said notice of appeal
tax liability of the 1st respondent

MUHAMMED LAWAL SHUAIBU, J.C.A. (Delivering the Leading Judgment)

This appeal is against the judgment of the Federal High Court sitting in Uyo, presided over by Hon. Justice A. A. Okeke, delivered on 5th July, 2019 dismissing the applicant’s application for failure to show that his arrest was not as a result of reasonable suspicion of committing a crime.

The appellant as applicant before the lower Court filed an originating motion on 10/5/2018 pursuant to Order II Rule 1 of the Fundamental Rights (Enforcement Procedure) Rules 2009, Sections 34(1), 35(1), 41(1) and 46(1) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) praying for the following reliefs:-

(A) A declaration that the arrest of the applicant on the 29th day of March, 2018 at the premises of Federal Inland Revenue Services (FIR) located at Udo Udoma Avenue, Uyo by the 3rd and 4th respondents on the instigation of the 1st and 2nd respondents over a civil transaction amount to infringement of the Fundamen…

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