<p style="text-align: justify;"><strong>EDUSEI J.</strong></p><p style="text-align: justify;">The co-defendant on 31 August 1968, obtained judgment against the plaintiffs, an insurance company, for the sum of N¢1,625.00 inclusive of ¢250.00 costs.</p><p style="text-align: justify;">The plaintiff say that they find it difficult to make payment to the co-defendant unless, according to them, the co-defendant produces a tax clearance certificate which in their view, is necessary having regard to the provisions of paragraph 81A (3) of the Income Tax Decree, 1966 (N.L.C.D.78), as inserted by paragraph 4 (1) (a) of the Income Tax (Amendment) Decree 1968 (N.L.C.D. 265). The plaintiffs therefore brought this application for a stay of execution untill the said tax clearance certificate was produced by the co-defendant.</p><p style="text-align: justify;">The determination of this application calls for the construction of N.L.C.D. 78, paragraph 81A (3) as inserted by N.L.C.D. 265. The said paragraph provides as follows:</p><blockquote><p style="text-align: justify;"><strong><em>&quot;81A. (3) No insurance company shall pay any money in respect of any claim made under any policy issued by that company unless the pe…</em></strong></p></blockquote>