JOSEPH TINE TUR, J.C.A. (Delivering the Lead Ruling): The appellant obtained leave of the Federal High Court of Nigeria sitting in Jos, Plateau State to proceed against the respondent under the Undefended List Procedure. Upon the grant of leave, the substantive suit was filed but eventually transferred to the general cause list and pleadings filed and exchanged. At the conclusion of hearing, learned Counsel raised, by way of a motion on notice, lack of jurisdiction in the Court to entertain the proceedings. This was before Counsel would adopt their written addresses. The learned trial Federal Judge upheld the objection in a ruling delivered on 20th November, 2013. A Notice of Appeal was filed against the ruling on 21st November, 2013. The accompanying grounds of appeal were couched as follows:
"GROUND ONE:
The learned trial Judge erred in law when he held that Section 54(5) of the Personal Income Tax Act, 2011 (as amended) operates as an estoppel to prevent the appellant from recoveri…