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FEDERAL INLAND REVENUE SERVICE v. CNOOC EXPLORATION AND PRODUCTION & ANOR

(2018) JELR 38580 (CA)

Court of Appeal  •  CA/L/1094/2014  •  22 Mar 2018  •  Nigeria

Coram
MOHAMMED LAWAL GARBA JCA; JOSEPH SHAGBAOR IKYEGH JCA; ABIMBOLA OSARUGUE OBASEKI-ADEJUMO JCA;

Judgement

ABIMBOLA OSARUGUE OBASEKI-ADEJUMO, J.C.A (Delivering the Leading Judgment): The genesis of the instant appeal is that the Respondent had filed an application for extension of time to apply for judicial review and an application for leave to seek judicial review respectively dated 13th September, 2012, granted by the trial Court, coram SAIDU, J., vide a Ruling delivered on 5th November, 2012.

Consequently, the Respondents filed an application and by an amended statement, sought for the following reliefs:

a. An Order of certiorari quashing the decision of the Respondent to apply Investment Tax Allowance in the assessment of the OML 130 contract area for tax purposes which decision is contained in Exhibit A with reference number (FIRS/TPD/09PS/233/Vol.1/168).

b. An Order of perpetual injunction restraining the Respondents, its privies, agents, representatives etc. from applying Investment Tax Allowance in assessing the PSC contract area to petroleum profits tax; and

c. An order of mandamus d…

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