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ACCESS BANK PLC v. PLATEAU STATE INTERNAL REVENUE SERVICE

(2021) JELR 109388 (CA)

Court of Appeal  •  CA/J/154/2020  •  30 Jun 2021  •  Nigeria

Coram
Haruna Simon Tsammani, JCA Yargata Byenchit Nimpar, JCA Joseph Olubunmi Kayode Oyewole, JCA

Judgement

JOSEPH OLUBUNMI KAYODE OYEWOLE, J.C.A. (Delivering the Leading Judgment): This is an appeal against the decision of the High Court of Plateau State, Jos Judicial Division, holden at Jos, delivered on the 30th June, 2020 by ASHOM, J.

The parties had a dispute over the sum of N113,260,256.30 (one hundred and thirteen million, two hundred and sixty thousand, two hundred and fifty-six Naira, thirty kobo only) representing credits paid in by tax payers between 11/06/2018 and 17/10/2019 and collected by the Appellant on behalf of the Plateau State Government but unpaid to the Consolidated Account of the said Plateau State Government as instructed by the Respondent but instead deflected into another account belonging to a third party without the authority or knowledge of the Respondent.

The Appellant failed to positively respond to the various requests of the Respondent to effect a reversal of the transaction upon which the Respondent took out a writ of summons under the undefended list and cl…

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