SHITTU
V.
NIGERIAN AGRICULTURAL & COOPERATIVE BANK LTD & ORS

(2000) JELR 43957 (CA)    

Court of Appeal  ·  CA/K/14/98 ·  14 Jun 2000 ·  Nigeria
 · 
Other Citations
Shittu v. Nigerian Agric.& Coop. Bank Ltd (2001) 10 NWLR (Pt.721)298
Shittu v. Nigerian Agric.Coop. Bank Ltd. (2001) 10 NWLR (Pt. 721) 298
CORAM
RABIU DANLAMI MUHAMMAD Justice of The Court of Appeal of Nigeria MAHMUD MOHAMMED Justice of The Court of Appeal of Nigeria OLUDADE OLADAPO OBADINA Justice of The Court of Appeal of Nigeria
Core Terms Beta
jurisdiction
federal high court
decree no.
civil causes
1st respondent
writ of summons
plaintiff
lower court
personal income tax decree no.
federal high court act
learned counsel
matter
jigawa state
jigawa state government
jurisdiction of the federal high court
original jurisdiction
claims of the plaintiff
federal taxation
foreign exchange
tax liabilities
action of the defendants
decision of the federal high court
learned trial judge
personal income tax
subject matter
cause of action of the plaintiff
criminal jurisdiction
determination of this suit
enforcing of alleged tax liabilities of the plaintiff
interlocutory appeal
order of mandatory injunction
sealing of offices of the plaintiff
trade marks
virtue of section
audit exercise
close reading
employers of such employees
exclusive jurisdiction
federation of nigeria
following orders
following terms
jurisdiction of any court
nigerian enterprises promotion act
no. 1a
no.1a
plaintiff company
said tax liabilities
want of jurisdiction

OBADINA, J.C.A. (Delivering the Leading Judgment): This is an interlocutory appeal against the decision of the Federal High Court, Kano Division delivered on the 6th day of August, 1997. The 1st Respondent as plaintiff before the Federal High Court, Kano Division claimed in its writ of summons as follows:-

A declaration that the action of the defendants in closing and sealing of offices of the plaintiff at Dutse and Hadejia is an unauthorized method of enforcing tax liabilities if any of the plaintiff and therefore illegal, unconstitutional, null and void.

(ii) An injunction restraining the defendants, privies or whosoever acting on their instruction from sealing and closing the offices of the plaintiff in purported enforcing of alleged tax liabilities of the plaintiff to the defendant."

The 1st Respondent as plaintiff also filed along with the writ of summons a motion on notice dated 13th May, 1997 praying for the following orders:-

"(i) An order of mandatory injunction directing…

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