ATTORNEY-GENERAL OF LAGOS STATE V. EKO HOTELS LIMITED & FEDERAL BOARD OF INLAND REVENUE

DONGBAN-MENSEM JCA (Delivering the Lead Judgment): On the 5th day of March, 2004, the 1st respondent, as plaintiff, (hereinafter referred to as the 1st respondent) filed an originating summons before the Federal High Court, coram: Hon. Justice Abdullahi Mustapha sitting in Lagos.

Posed for determination by the Federal High Court, was the following question;

Whether remittance of money collected as tax by plaintiff on its sales to its consumers be paid to Federal Board of Inland Revenue or Lagos State Government in view of the provisions of sections 1, 2, 10, 11, 12, 13, 14, 15 and 16 of the Value Added Tax Decree No. 102 of 1993 and sections 1, 2, 3, 4, 5, and 6 of the Sales Tax Law, Cap. 175 and Sales Tax (Schedule Amendment) Order, 2000.

The 1st respondent then sought the following reliefs ;

1.A declaration that the plaintiff can only be a taxable person or remitting agent in respect of the amount due as tax on its sales to its consumers to a single body or agency and not to State …