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INDEPENDENT TELEVISION/RADIO v. EDO STATE BOARD OF INTERNAL REVENUE

(2014) JELR 39769 (CA)

Court of Appeal  •  CA/B/20/2013  •  28 May 2014  •  Nigeria

Coram
HELEN MORONKEJI OGUNWUMIJU JCA; IBRAHIM MOHAMMED MUSA SAULAWA JCA; TOM SHAIBU YAKUBU JCA;

Judgement

HELEN MORONKEJI OGUNWUMIJU, J.C.A. (Delivering the Leading Judgment): This is an appeal against the ruling of Hon. Justice Acha of the High Court of Edo State delivered on 06/12/2012. The facts that led to this appeal are as follows:

The respondent commenced an action before the High Court of Edo State by a motion Ex Parte dated 1/11/2012. This motion was supported by a 3 paragraph affidavit, one Exhibit and written address filed on the said 1/11/2012. The applicant prayed the court for the following:

1. An order to distrain upon the land, premises or place of business in respect of which the Defendant is the owner at Glass House Airport Road and Communication Village, Oluku, Benin City.

2. An order to distrain against any movable goods, chattel, bond or securities or any kind of property belonging to the defendant in satisfaction of the liability established against the defendant as final and conclusive taxes due to the applicant.

On 02/11/2012, the court having heard K. Odabi Esq. f…

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