CHIMA C. NWEZE, JCA (DELIVERING THE LEADING JUDGMENT): At the Revenue Court of Akwa Ibom State, the respondent in this appeal (as complainant) filed a criminal charge against the appellant herein (as corporate accused person). It was arraigned on a three count charge as follows:
Count I
That you on the 15th day of February, 2012 in Mbo Local Government Area being Pay as You Earn collecting agent, without sufficient cause, did fail to pay the sum of ₦45,234,124.34, being Pay As You Earn Taxes/deductions/under payments and penalty for late payment/non remittance for the period 1999 to 2000 and thereby committed an offence punishable under section 81 of the Personal Income Tax Act Decree (sic) 104 of 1993.
Count II
That you on the 15th day of February, 2002 in Mbo Local Government Area, being a withholding tax collecting agent in accordance with the provision of Section 68, 69, 70, 71 and 72 of personal Income Tax Decree (sic) 104 of 1993, without sufficient cause, did fail to pay the su…