Ikenne Local Government V. West African Portland Cement Plc (2011)

LawGlobal-Hub Lead Judgment Report – COURT OF APPEAL

MODUPE FASANMI, J.C.A. (Delivering the Leading Judgment)

This is an appeal against the ruling of an Ogun State High Court of Justice delivered on the 12th of April 2006 wherein the Court declined jurisdiction to hear the suit in respect of collection of rates and occupancy fees by the Appellant against the Respondent.

Dissatisfied with the ruling.

Appellant filed a notice of appeal dated 17th May, 2006.

The brief facts of the case are that:

Appellant in its writ of summons and paragraph 12 of the Statement of Claim claimed against the Respondent as follows:

(1) DECLARATION:

(a) That Defendant is in physical occupation of the non-urban rural area parcel of land measuring approximately 50 acres situate lying and being in the vicinity of and opposite TROPICAL PAINTS COMPANY along Iperu/Sagamu Road, Iperu and have been in such occupation prior to 30th September, 1998.

(b) That the land referred to in (a) above is within the territorial and administrative jurisdiction of the Plaintiff.

(c) That pursuant to Section 1 & 2 of the Taxes and Levies (Approved List for Collection) Decree 1998 the Plaintiff is the appropriate tax authority entitled to assess or collect occupancy fees listed as item 7 in part III of the Schedule to the Decree aforesaid in respect of the land referred to in (a) and (b) above (d) That the occupancy fees assessed due and payable to the Plaintiff by the Defendant excludes and does not include any royalties, compensation, rent or any surface rent paid or payable to the Federal or and Ogun State Governments under any enactment or law.

(2) Order of Court:-

(a) That the Defendant is liable to pay occupancy fees as assessed due and payable to the Plaintiff with effect from 1st October, 1998 in respect of their occupation of the land referred to in claim 1 (a) and (b) above:

(b) Restraining the Defendant whether by itself, its servants, agents contractors’ workers’ privies or otherwise howsoever described from entering the aforesaid land or from remaining in occupation thereof until after every outstanding sum of money representing the whole or part thereof of its liability for occupancy fees as assessed with interests and penalties from 1st October 1998 to date is paid lo the Plaintiff

(3) The sum of N36,000,000:00 (Thirty Six Million Naira) being occupancy fees assessed due and payable in respect of Defendant’s occupation of the parcel of land referred to in claim 1(a) and (b) above with effect from 1st October, 1998 to 30th September, 2004.