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STATOIL (NIGERIA) LIMITED & ANOR v. FEDERAL INLAND REVENUE SERVICE & ANOR

(2014) JELR 36552 (CA)

Court of Appeal  •  CA/A/235/2012  •  13 Jun 2014  •  Nigeria

Coram
JOSEPH TINE TUR JCA; MOORE A.A. ADUMEIN JCA; TINUADE AKOMOLAFE-WILSON JCA;

Judgement

JOSEPH TINE TUR, J.C.A. (Delivering the Leading Judgment): The Federal Inland Revenue Service (1st respondent) took out an Originating Summons before the Federal High Court, FCT, Abuja, against (1) Nigeria National Petroleum Corporation (2) Statoil (Nigeria) Ltd. and (3) Texaco Nigeria Outer Shelf Company Ltd. ("the appellants") supported by affidavit and documentary exhibits on 27th September, 2011 seeking to be determined the following questions:

"1. Whether the Arbitral Tribunal in the Matter of Arbitration between (1) Statoil ((Nigeria) Limited (2) Texaco Nigeria Outer Shelf Limited AND Nigeria National Petroleum Corporation, has jurisdiction to determine the subject matter of the arbitration which deals with taxation of the defendants by the Federal Inland Revenue Service, which jurisdiction is conferred on the Federal High Court by Section 251 of the Constitution of the Federal Republic of Nigeria, 1999 as amended.

2. Whether the Arbitral Tribunal has jurisdiction to enter a val…

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