CHIDI NWAOMA UWA, J.C.A. (Delivering the Leading Judgment): The appellant as respondent in the lower court in a suit instituted by the Governing Council of the Industrial Training Fund as plaintiffs in which the plaintiffs by originating summons before the Federal High Court, Abuja claimed the following:-
(a) Declaration that respondent is within the contemplation of Decree No. 47 of 1991 as amended.
(b) Declaration that respondent has defaulted in complying with the plaintiffs/applicants enabling statute by not contributing 1% of gross payroll to the plaintiffs/applicants and which has accumulated to 30 million Naira only from 1999 - 2003 levy year.
(c) An order directing the respondent to comply forthwith with the applicants enabling Decree No. 47 of 1971 as amended.
When the matter proceeded to hearing the respondent now appellant filed a counter-affidavit and preliminary objection to the suit which were argued together. In the judgment of the lower court, all the reliefs sought we…