<p>ISAIAH OLUFEMI AKEJU, J.C.A. (Delivering the Leading Judgment): This appeal is against the judgment of the High Court of Kwara State, Ilorin Division delivered on 14th January, 2012 in suit No. KWS/224/2012. The respondent as the claimant had filed a writ of summons on 27/8/12 together with the verifying affidavit and claimed a total of N56,730,263.41 being the outstanding liabilities/debts arising from under-deduction and/or unremitted taxes/levies due to the Kwara State Government from the defendant institution for the period of January, 2005 to December 2008 as followings:</p><p> N K</p><p> i. Outstanding PAYE 41,761,005.49</p><p> ii. Outstanding withholding Tax 802,181.06</p><p> iii. State Development Levy 59,100.00</p><p> iv. Statutory Penalty at 10% 4,262,228.66</p><p> v. Statutory Interest at 21% 9,845,748.19</p><p> (until judgment is given)</p><p> TOTAL 56,730,263.41</p><p> The respondent also claimed interest on the judgment sum at 10% until full liquidation as well as the cost of prosecuting the suit.</p><p> Upon service of the claim, the appe…</p>