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ATTORNEY-GENERAL OSUN STATE v. INTERNATIONAL BREWERIES PLC

(2000) JELR 43919 (CA)

Court of Appeal  •  CA/I/127/98  •  7 Dec 2000  •  Nigeria

Coram
MORONKEJI OMOTAYO ONALAJA JCA; DALHATU ADAMU JCA; OLUFUNLOLA OYELOLA ADEKEYE JCA;

Judgement

ADAMU, J.C.A. (Delivering the Leading Judgment): The respondent herein (as plaintiff) sued the appellant and one other at High Court of Justice Osogbo, Osun State on 20/10/97 claiming against them jointly and severally for the following reliefs:-

"1. A declaration that sections 3, 4 and 5(e) and (f) of the Osun State Accelerated Revenue Generation, Collection and Accounting Edict, 1997 is as far as the sections purport to establish the Osun State Accelerated Revenue Generation, Collection and Accounting Agency to perform the functions of the State Board of Internal Revenue, are inconsistent with sections 85A and 85B of the Personal Income Tax Decree, 1993 as amended by Finance (Miscellaneous Taxation Provisions) (No.2) Decree NO. 31 of 1996, and thus void.

2. Declaration that the Osun State Accelerated Revenue Generation, Collection and Accounting Agency Edict, 1997 in so far as it purports to take away the vested right of the plaintiff to fair hearing is inconsistent with section 33 …

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