Chief G.O. Igbinedion C.F.R. V. Edo State Board Of Internal Revenue (2017)

LawGlobal-Hub Lead Judgment Report – COURT OF APPEAL

JIMI OLUKAYODE BADA, J.C.A.(Delivering the Main Judgment)

That is an enchantment towards the Ruling of the Excessive Courtroom of Justice, Edo State sitting at Benin Metropolis in Go well with No. B/RC/113/2015 ? EDO STATE BOARD OF INTERNAL REVENUE AND CHIEF G.O. IGBINEDION delivered on the 20th October, 2015.

Briefly, the details of this case are that upon an Ex-parte software filed on the decrease Courtroom on 14th day of October 2015, the Respondent who was the Applicant on the decrease Courtroom prayed for the next reliefs: –

(1) An order to distrain upon property No. EDSG/546, belonging/occupied by the Respondent at No. 25 Airport Street, Benin Metropolis in satisfaction of the Land Use Cost Legal responsibility within the sum of N4, 838, 729.18 (4 Million Eight Hundred and thirty eight thousand, Seven Hundred and Twenty-Eight Naira, Eighteen Kobo) established towards the Respondent.

?(2) An order to distrain towards any moveable items, chartel, bond or securities or any type of property belonging to the Respondent in satisfaction of the Land Use Cost Legal responsibility established towards the Respondent as last and conclusive cost as a result of Applicant.

1

On the conclusion of listening to, the decrease Courtroom in its Ruling, ordered as follows: –

?Applicant (by or by way of its officers) is permitted and permitted to distrain upon property marked and numbered as EDSG/546 belonging to or occupied by the Respondent Chief G.O, Igbinedion at No. 25, Airport Street, Benin Metropolis, Edo State.

It’s additional ordered that the Applicant is permitted to distrain towards any moveable items, chartel, bonds or securities or any type of property belonging to the Respondent, Chief G.O. Igbinedion in satisfaction of the Land Use Cost Legal responsibility within the sum of N4, 838, 729.18 which demand discover was duly served on the Respondent by advantage of Exhibit BR?1 and as deposed to in Paragraph 2 ? 16 of the affidavit in assist of this software as last or and conclusive Land Use Cost as a result of Applicant appearing for and on behalf of Edo State Authorities.?

The Appellant upon being conscious of the aforesaid order was dissatisfied and in consequence lodged a discover of enchantment towards the choice primarily based on an ex-parte proceedings, vide a discover of enchantment filed on 12th day of November, 2015.

2

The Realized Senior Counsel for the Appellant formulated two points for the dedication of this enchantment. The problems are set out as follows: –

(1) Whether or not the Appellant?s proper to truthful listening to as offered in Part 36(1) of the Structure of the Federal Republic of Nigeria 1999 (as amended) has not been breached by the ex-parte proceedings used to determine legal responsibility towards him.

(2) Whether or not the trial Courtroom had jurisdiction over this matter relying solely on an ex-parte proceedings to search out the Appellant chargeable for which a distraining order was decreed.