SHITTU V. NIGERIAN AGRICULTURAL & COOPERATIVE BANK LTD & ORS
(2000) JELR 43957 (CA)
Court of Appeal · CA/K/14/98 · 14 Jun 2000 · Nigeria ·
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
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
federal high court
writ of summons
personal income tax decree no.
federal high court act
jigawa state government
jurisdiction of the federal high court
claims of the plaintiff
action of the defendants
decision of the federal high court
learned trial judge
personal income tax
cause of action of the plaintiff
determination of this suit
enforcing of alleged tax liabilities of the plaintiff
order of mandatory injunction
sealing of offices of the plaintiff
virtue of section
employers of such employees
federation of nigeria
jurisdiction of any court
nigerian enterprises promotion act
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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