JOHN TUNDE ORILOYE V. LAGOS STATE GOVERNMENT & ORS

CHINWE EUGENIA IYIZOBA, J.C.A. (Delivering the Leading Judgment): The Appellant was by a letter of Allocation dated 25th September, 1986 allotted a Plot of land known as Plot 21, Block 77 in the Lekki Peninsula Scheme I. He paid the initial amount indicated in the letter of Allocation. Subsequently, Capital Development Levy was introduced, and a demand notice for the payment of the said Capital Development Levy was served on the Appellant, the payment of which was to be made within 90 days. The Appellant made part payment of the demand sum, but failed to complete same within the stipulated period of 90 days. The Capital Development Levy was further revised upward. The Appellant attempted to pay the levy but insisted on paying the old rate. Having exceeded the stipulated payment period and being unwilling to pay the new rate, the appellant's allocation was withdrawn and the land re-allotted to the 6th Respondent. The Appellant thereupon filed a suit in the High Court of Lagos State, La…