EDUSEI J.
The co-defendant on 31 August 1968, obtained judgment against the plaintiffs, an insurance company, for the sum of N¢1,625.00 inclusive of ¢250.00 costs.
The plaintiff say that they find it difficult to make payment to the co-defendant unless, according to them, the co-defendant produces a tax clearance certificate which in their view, is necessary having regard to the provisions of paragraph 81A (3) of the Income Tax Decree, 1966 (N.L.C.D.78), as inserted by paragraph 4 (1) (a) of the Income Tax (Amendment) Decree 1968 (N.L.C.D. 265). The plaintiffs therefore brought this application for a stay of execution untill the said tax clearance certificate was produced by the co-defendant.
The determination of this application calls for the construction of N.L.C.D. 78, paragraph 81A (3) as inserted by N.L.C.D. 265. The said paragraph provides as follows:
"81A. (3) No insurance company shall pay any money in respect of any claim made under any policy issued by that company unless the pe…