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SHELL NIGERIA EXPLORATION AND PRODUCTION CO. LTD & ORS v. FIRS

(2021) JELR 106883 (CA)

Court of Appeal  •  CA/L/951/2019  •  26 Feb 2021  •  Nigeria

Coram
RITA NOSAKHARE PEMU JCA MUHAMMED LAWAL SHUAIBU JCA JOSEPH EYO EKANEM JCA

Judgement

MUHAMMED LAWAL SHUAIBU, J.C.A. (Delivering the Leading Judgment): This appeal is against the judgment of the Federal High Court, sitting in Lagos, Coram Honourable Justice C. A. Obiozor delivered on the 28th of June, 2019 upholding the appeal of the respondent against an earlier judgment of the Tax Appeal Tribunal. At page 375 of the record of appeal, learned judge of the lower Court (sitting on appeal against the judgment of the Tax Appeal Tribunal) held as follows:-

“From the records the tax became due for payment in August, 2007. The conduct of the respondents in withholding payment for some two years amounted to grave invidious and despicable machination aimed at short changing the Nigerian nation of its revenue. The pretentious claim to objection is more than a clear and obtrusive contrivance, so infamously contrived to justify the deliberate refusal to pay accrued Education Tax for 2006 as due, and I so hold.
​This deliberate delay to pay what is due and not contested, justify the…

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