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WAZIRI UMARU FEDERAL POLYTECHNIC, BIRNIN KEBBI & ANOR v. KEBBI STATE BOARD OF INTERNAL REVENUE & ANOR

(2018) JELR 41975 (CA)

Court of Appeal  •  CA/S/11/2017  •  11 Jul 2018  •  Nigeria

Coram
HUSSEIN MUKHTAR JCA; MUHAMMED LAWAL SHUAIBU JCA; FREDERICK OZIAKPONO OHO JCA;

Judgement

MUHAMMED LAWAL SHUAIBU, J.C.A. (Delivering the Leading Judgment): This appeal is against the judgment of the High Court of Kebbi State which was delivered on 9th June, 2016. By motion on Notice filed on 29th March, 2016, the respondents herein who were the applicants at the trial Court sought for the following prayers:-

1. An order allowing the applicants to distrain any land premises or place of business in respect of which the 1st respondent is the owner.

2. An order allowing the applicants to distrain against any movable goods, chattel bond or securities or any kind of property belonging to the 1st respondent as final and conclusive tax due to the applicant.

3. And for such further order or orders as this Honourable Court may deem fit to make in the circumstances of this case.

Upon being served, respondents now appellants filed a counter affidavit as well as a notice of preliminary objection which were contemporaneously heard. The preliminary objection was overruled and the trial Court…

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