INDEPENDENT NATIONAL ELECTORAL COMMISSION V. LAGOS STATE BOARD OF INTERNAL REVENUE

OGUNBIYI JCA (Delivering the Lead Judgment): This is an appeal against the ruling of the High Court of Lagos State, sitting at Lagos delivered on Wednesday, 26 January 2005. The appellant was the defendant in the trial High Court in which the action was commenced. The respondent as the claimant, filed an originating summons dated 17 May 2004 against the appellant, the Independent National Electoral Commission (INEC) and prayed the court for the following reliefs at pages 1-2 of the record: (i) “Declaration that by virtue of the provisions of sections 72 - 76 and 80 - 81 of the Personal Income Tax Act of 1993 andsections 55 and 56 of the Personal Income Tax Law of Lagos State, Cap. P4, Laws of Lagos State, 2003, regulations 25 and 27 of the Personal Income Tax (Employment) Regulations of 1997, the respondent is liable to the applicant for the amount of tax deducted or liable to have been deducted from the emoluments paid to its employees under the PAYE scheme and of withholding tax w…