P. O. ADEREMI, J.C.A. (Delivering the Leading Judgment): By an originating summons, the respondent who was the applicant at the court below (High Court of Lagos State sitting at Lagos: coram Alabi J.) claimed against the appellant who was the respondent in that court as follows:-
(a) a declaration that by virtue of the provision of Section 50 and Section 56 of the Personal Income Tax Law Lagos State 1994 Cap 142, the applicant is empowered to distrain the the respondent of his goods chattels, land or premises etc for non-payment of Tax; being unremitted deductions in respect of P.A.Y.E. and W.H.T. under the said law or/and under Personal Income Tax Decree No. 104 of 1993.
(b) an order distraining the respondent of its goods, chattels, land, premises etc for non-payment of N10,445,637.75k (ten million for hundred and fifty-five thousand six hundred and thirty seven naira seventy-five kobo) being outstanding tax payable by the respondent to the applicant under the Pay As Your Earn (PAY…