ONNOGHEN, J.S.C. (Delivering the Leading Judgment): This is an appeal against the judgment of the Court of Appeal, Calabar Division, in appeal No. CA/PH/267/97 delivered on 13th January, 2000 in which the court allowed the appeal of the present respondents.
The appellants as employees of Mobil Producing Nigeria Unlimited Eket, Akwa Ibom State appealed against the imposition on 12/8/96 of additional taxes on them. Earlier on the Akwa Ibom State Military Government forwarded a debit advice to the employers of the appellants in the sum of N117,806,877.5 as under collection of PAYE tax for 1989-1994 due from the employees (appellants). In reaction Mobil Producing Nigeria Unlimited (hereinafter called Mobil) wrote to the Government on 2/8/1996 arguing that it had no statutory duty to assess or determine the tax payable by its employees not being the taxing authority and that it was not liable for any tax underpayment in amounts it correctly deducted in accordance with official tax card dul…