LEWIS, J.S.C. (Delivering the Leading Judgment): Aluminium Industries Aktien Geselschaft (hereinafter referred to as "Appellant Company") was assessed by the Federal Board of Inland Revenue for tax in the 1962-1963 year of assessment in the sum of 1,900 pounds, in the 1963 - 1964 year of assessment in the sum of 3,000 pounds and in the 1964 - 1965 year of assessment in the sum of 6,428 pounds, and appealed against that assessment to the Appeal Commissioners who by a majority on December 20th, 1968 allowed the appeal and discharged the assessment, though a minority of two of the appeal commissioners dissented from the decision of the majority. The Federal Board of Inland Revenue then appealed to the High Court, Lagos by virtue of the provisions of section 59 of the Companies Income Tax Act, 1961 (No. 22 of 1961). As no rules had been made under section 59(10) of that Act by the Chief Justice of the Lagos High Court, by virtue of that sub-section the Income Tax Appeals (Lagos) Rules (Ca…