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MIDLAND GALVANISING PRODUCT LIMITED v. OGUN STATE INTERNAL REVENUE SERVICE

(2014) JELR 36641 (CA)

Court of Appeal  •  CA/I/226/2012  •  27 Mar 2014  •  Nigeria

Coram
MONICA BOLNA'AN DONGBAN-MENSEM JCA; CHIDI NWAOMA UWA JCA; HARUNA SIMON TSAMMANI JCA;

Judgement

MONICA BOLNA'AN DONGBAN-MENSEM, J.C.A. (Delivering the Leading Judgment): This appeal is against the ruling of the High Court of Ogun State sitting at Abeokuta, delivered on 28th March, 2012 in which the court dismissed the Appellant's application for extension of time to appeal against the ruling of the Revenue Court, Abeokuta.

The facts of this case are as follows:-

This action started from the Revenue Court of Abeokuta, Ogun State, where the Respondent at the Revenue court alleged that the Appellant was owing it the sum of Three million, four hundred and sixty thousand nine hundred and seventy-eight naira three kobo only (N3,460,978.03k) money relating to Tax issues. The Appellant then through a Motion on Notice dated 15th December, 2010 prayed the Revenue Court to dismiss the suit instituted by the Respondent because it had paid part of the said sum upto a total sum of Two million, three hundred and forty-seven thousand, twenty-four naira eleven kobo (N2,347,024.11k). The Appellan…

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