TOBI, J.C.A. (Delivering the Leading Judgment): The appellant was charged by the respondent for failure to pay some money as outstanding PAYE TAX liabilities and outstanding withholding tax liabilities for the period January, 1993 and December, 1995. The two count charge came before the Mobil Revenue Court of Edo State. Counsel for the appellant raised a preliminary objection to the effect that the two court charge was incurably defective, incompetent, unconstitutional, null and void and of no effect whatsoever. The learned trial Judge dismissed the objection.
Dissatisfied, the appellant filed an appeal in this court. Briefs were filed and exchanged. The appellant formulated the following two issues for determination:
"(a)Whether the respondent could initiate the pending charge in its name.
(b)Whether there was contempt of court under the prevailing condition.'
The respondent also formulated two issues for determination. They are: -
"(1)Whether the State Government having created a Mobil R…