INDEPENDENT TELEVISION/RADIO V. EDO STATE BOARD OF INTERNAL REVENUE
(2014) JELR 39769 (CA)
Court of Appeal
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CA/B/20/2013
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28 May 2014
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Nigeria
Coram
HELEN MORONKEJI OGUNWUMIJU JCA;
IBRAHIM MOHAMMED MUSA SAULAWA JCA;
TOM SHAIBU YAKUBU JCA;
Appearances
Chief Alfred Eghobamien (SAN) appeared with C. A. Erahon and B. O. Osarkhae For Appellant
Ken Mozia (SAN) appeared with Oluwole Iyamu Solicitor General & Permanent Secretary, Edo State; H. G. Erabor Esq, C. U Ozua and K. O. Odabi Assistant Chief State Counsel Edo State and Miss M. O. Eruaga State Counsel all appeared for the respondent.Chief F. O. Orbih (SAN) as amicus curiae appeared with E. A. Kade and B. O. Edo-Osagie (Miss).Ade Ipaye, Attorney -General and Commissioner for Justice, Lagos State appeared as amicus curiae with O. Akinsola.A. M. Lawal adopted the brief of Olu Daramola (SAN) as amicus curiae to the court.Dr Oladapo Olanipekun also appeared with Ademola Adesina and O. Taiwo Miss as amicus curiae to the court.B. O. Odigwe Director Legal Research and Review adopted the brief of the Attorney-General of Delta State. With him O. P. Ikpemina Senior State Counsel, Delta StateO. Ojibara adopted the brief of Paul Usoro (SAN) as amicus curiae. For Respondent
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. fâŚ
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