OYO STATE BOARD OF INTERNAL REVENUE V. UNIVERSITY OF IBADAN

OBIETONBARA DANIEL-KALIO, JCA (Delivering the Leading Judgment): Whether the matter before the lower court is statute barred by reason of the Public Officers Protection Act is the subject matter of this Appeal. The facts which gave rise to the action before the lower court (the High Court of Oyo State) in summary are as follows:

For some years, 2003 to 2006 to be precise, the University of Ibadan (the respondent in this appeal and the defendant in the lower court) failed to pay over to the Government of Oyo State (the Appellant in this appeal and the plaintiff in the lower court) amounts due it under the Pay As You Earn Scheme and in respect of Development Levy. Over the period under reference, the sum of ₦1,932,255,271.66 had become due to the Appellant. In 2008 the Appellant filed an Originating Summons dated 9/7/2008 in a bid to recover the amount owed it. The Respondent filed a Notice of Preliminary Objection to the Originating Summons on the grounds inter alia, that the action wa…