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RT. HON. FRED OMOIGBERAI v. EDO STATE BOARD OF INTERNAL REVENUE

(2019) LPELR-48798(CA)

In The Court of Appeal of Nigeria

On Friday, the 1st day of November, 2019

CA/B/170/2016


Before Their Lordships

CHIOMA EGONDU NWOSU-IHEME Justice of The Court of Appeal of Nigeria

TUNDE OYEBANJI AWOTOYE Justice of The Court of Appeal of Nigeria

MOORE ASEIMO ABRAHAM ADUMEIN Justice of The Court of Appeal of Nigeria


Between

RT. HON. FRED OMOIGBERAI - Appellant(s)

AND

EDO STATE BOARD OF INTERNAL REVENUE - Respondent(s)


Other Citations

; ;


Summary

INTRODUCTION:
This appeal borders on Civil Procedure.

FACTS:
This is an appeal against the decision of the High Court of Edo State sitting in Afuze.

The appellant, as claimant in Suit No. HAF/13/2013 instituted in the High Court sought against the respondent (then defendant) some declaratory reliefs. The appellant served as a member of Edo State House of Assembly, representing Owan East Constituency, from 2003 to 2009, during which period he paid his taxes under the "Pay As You Earn" (PAYE) system. He claimed that he travelled to the United Kingdom in 2009 and stayed there until the year 2011, when he returned to Nigeria. The appellant claimed that during the period that he served as a member of the Edo State House of Assembly, he resigned his position as the Chairman and Managing Director of Ovbiomu Nigeria Limited and that he did not earn any income in Nigeria, during the period that he was resident in the United Kingdom.

???It was the appellant's case that the respondent, in breach of the Personal Income Tax Law, opened three files for him and subjected him to multiple taxation. He also claimed that he was not served personally with any Tax Assessment Notice, before he was served a demand notice to pay the multiple taxes.

The respondent, on the other side, denied that the appellant resigned from the company in issue. By orders of the Edo State Revenue Court, made on 18/10/2012, the respondent distrained the appellant's business premises, located at Afuze, for failure to deduct and remit his director's fee to the respondent - the relevant authority. The appellant went to the respondent's office to pay up the liability and the distrained business premises was thereafter unsealed. Two actions were subsequently instituted in the lower Court - one by Ovbiomu Nigeria Limited and the other by the appellant.

The High Court delivered judgments on 18/12/2015 in favour of the respondent. Dissatisfied, the Appellant appealed to the Court of Appeal.

ISSUES:
The Court determined the appeal on the issue of jurisdiction.

DECISION/HELD:
On the whole, the Court struck out the appeal for want of jurisdiction.


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