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THE HON. MINISTER OF FEDERAL CAPITAL TERRITORY & ANOR v. OLAYINKA OYELAMI HOTELS LIMITED

(2017) JELR 37622 (CA)

Court of Appeal  •  CA/A/568/2015  •  19 May 2017  •  Nigeria

Coram
ABDU ABOKI JCA; TINUADE AKOMOLAFE-WILSON JCA; MOHAMMED MUSTAPHA JCA;

Judgement

TINUADE AKOMOLAFE-WILSON, J.C.A. (Delivering the Leading Judgment): The respondent as plaintiff by an originating summons dated 5th Mach, 2015 submitted the following questions for the determination of the Federal Capital Territory, High Court, namely -

1. Whether on a proper construction of Sections 1, 4 and 15 of the Value Added Tax Act 2004 and Section 3 of the Kuje Area Council Business Premises Fee, 2012, the tax contemplated by the Entertainment Tax Act Cap 498 Laws of the Federal Capital Territory Abuja 2007 and the Entertainment and Event Centres Fee Regulations 2014 is not already being paid by the plaintiff.

2. Whether on a proper construction of Sections 1, 4 and 15 of the value Added Act 2004, Section 3 of the Kuje Area Council Business Premises Fee 2012, and the fact that the plaintiff is already remitting VAT and paying Business Premises Fee, it would not amount to double or multiple taxation for the plaintiff to pass Entertainment and Event Centre Fee as contemplated by t…

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