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LEXINGTON INTERNATIONAL INSURANCE CO. LTD V. SOLA HOLDINGS LTD.

(2006) JELR 33349 (CA)

Court of Appeal  •  CA/L/460/1999  •  30 Mar 2006  •  Nigeria

Coram
ISA AYO SALAMI JCA; CLARA BATA OGUNBIYI JCA; PAUL ADAMU GALINJE JCA;

Judgement

GALINJE, J.C.A. (Delivering the Leading Judgment): The respondent herein is the Landlord of the premises lying and situate at No, 10 Turton Street, Lagos. By an agreement dated the 16th day of June 1996 between the appellant and the respondent, the appellant became the respondent's tenant in respect of the first floor of the said premises at No.10 Turton Street, Lagos for a term of two years beginning from the 1st day of June 1996 at the rent of three hundred and fifteen thousand naira (N315,000.00) per annum. One of the conditions included in the agreement aforesaid was that the tenant would pay the rent for two years clear of all deductions.

By a letter dated 28th May 1996, the appellant paid rent for two years but withheld the sum of N63,000,00 as "Withholding Tax" from the and rent. The respondent, through its agent, Fine Shelter Trust Ltd, protested against the withholding of the sum of N63,000.00 and the matter was subsequently resolved when the appellant refunded the N63,000.00…

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