<p><strong>HELEN MORONKEJI OGUNWUMIJU, J.C.A. (Delivering the lead : ):</strong> This is an appeal against the ruling of Auta J., sitting at the Federal High Court, Benin Division delivered on 21-3-02 in which the learned trial Judge after hearing a motion to decide a point of law proceeded to dismiss the appellant's claim. The Appellant was the Plaintiff at the lower court and the Respondent was the Defendant.</p><p> The facts which led to this appeal are as follows:</p><p> On 16/11/2000 the Appellant filed a writ against the Respondent endorsed as follows:-</p><p> "1. The Plaintiff's claim is for N15, 202,397.00 (Fifteen Million, Two Hundred and Two Thousand, Three Hundred and Ninety Seven Naira Only) being unremitted penalty and interest on Value Added Tax (VAT) which accrued as a result of late filing of monthly VAT returns from January 1994 to October 1999.</p><p> 2. The Total relief which the plaintiff now claims against the Defendant is the sum of N15, 202,397.00 being unremitted Value Added Tax penalty and interest be…</p>