M. BELLO, JSC (Delivering the Leading judgment): The Registrar of Companies, who is the Respondent, had refused to register under the Companies Decree No. 51 of 1968 the Memorandum and Articles of Association of a proposed company, to wit British Leyland International (Nigeria) Limited (hereinafter referred to as the company), when the papers were delivered to him for registration. Upon the application of the Appellant, who is one of the two subscribers to the Memorandum, to the Federal Revenue Court, Belgore J. ordered the Respondent to show cause why an order of Mandamus should not issue commanding him to register the company. Return was duly made by the Respondent to justify his refusal.
After having heard the arguments of counsel for the parties, Belgore J., in his judgment delivered on 11th September, 1973, refused to make an order for Mandamus and dismissed the Appellants application. The Appellant has now appealed against that judgment.
The facts of the case are not in dispute.…