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ELF OIL NIGERIA LIMITED v. OYO STATE BOARD OF INTERNAL REVENUE

(2002) JELR 47530 (CA)

Court of Appeal  •  CA/I/209/98  •  18 Apr 2002  •  Nigeria

Coram
MORONKEJI OMOTAYO ONALAJA JCA; FRANCIS FEDODE TABAI JCA; OLUFUNOLA OYELOLA ADEKEYE JCA;

Judgement

F. F. TABAI, J.C.A. (Delivering the Leading Judgment): By an originating summons dated the 17/2/98 issued at the Ibadan Division of the High Court of Oyo State, the Respondent herein claimed against the Appellant herein:

"A. Declaration that by virtue of the combined provisions of section 96 of the Personal Income Tax Decree (PITD) No. 104 of 1993 and Section 28 of Oyo State Internal Revenue Board Amended Edict 1997, the Applicant is empowered to distrain the Respondent of its goods, chattels, land and/or premises, etc, for non-payment of Business Premises Registration/Renewal rates levy and Tax being unremitted deduction in respect of PAYE and W.H.T. under the said law.

B. An order Restraining the Respondent of its goods, chattels, lands, premises, etc. for non-payment of N4,852,319.00 (Four Million Eight Hundred and Fifty-Two Thousand Three Hundred and Nineteen Naira only) being outstanding levy and tax payable by the Respondent to the Applicant under the Business Premises Registrat…

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