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BERTRAM MEKWUNYE v. DIRECTOR OF AUDIT (W.N.)

(1967) JELR 91521 (SC)

Supreme Court  •  SC. 364/1965  •  30 Jun 1967  •  Nigeria

Coram
ADEMOLA, CHIEF JUSTICE, NIGERIA. BRETT, JUSTICE, SUPREME COURT. BAIRAMIAN, JUSTICE, SUPREME COURT

Judgement

BAIRAMIAN, J.S.C.

(Delivering the Judgment of the Court):

The Director of Audit surcharged an amount of £1,210-10s-11d upon Bertram Mekwunye, who appealed under section 207 of the Local Government Law (cap 68 in the 1959 Laws of the Western Region of Nigeria) to the High Court; there he failed and then lodged a notice of appeal to the Supreme Court. The respondent (namely the Director of Audit) objects in limine that Mekwunye has no right of appeal against the decision of the High Court.

Section 207 of that law provides as follows:

“207 (1) Any person who is aggrieved by a decision of the auditor on any matter with respect to which he made an objection at the audit and any person aggrieved by a disallowance or surcharge made by the auditor may, where the disallowance or surcharge or other decision relates to an amount not exceeding two hundred pounds, appeal to the Minister, and may in any other case appeal to the High Court: Pro-vided that any appeal under this section shall be lodged by…

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