IGBINEWEKA OWIE V THE STATE
July 23, 2025ALBERT IKEM VS THE STATE
July 23, 2025Legalpedia Citation: (1985) Legalpedia (SC) 78521
In the Supreme Court of Nigeria
Fri Apr 12, 1985
Suit Number: SC. 20/1984
CORAM
JOSEPH SHAGBAOR IKYEGH JUSTICE, COURT OF APPEAL
IRIKEFE, JUSTICE, SUPREME COURT
OKAY ACHIKE JUSTICE, SUPREME COURT
ESO, JUSTICE, SUPREME COURT
NNAMANI, JUSTICE, SUPREME COURT
UWAIS, JUSTICE, SUPREME COURT
KARIBI-WHYTE, JUSTICE, SUPREME COURT
PARTIES
ATTORNEY-GENERAL, OGUN STATE APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
On the 23rd June 1982, plaintiff who are now the respondents, issued an originating summons against the defendants, who are now the appellants, seeking the following, A declaration that section 3(l), 3(4) (ii), 3(7), 4, 5, 8, and 21 of the Sales Tax Law, 1982 are inconsistent with the provisions of the Constitution of the Federal Republic of Nigeria and accordingly void. An injunction restraining all officers, servants and agents of the Government of Ogun State from executing any of the provisions of the said enactment or from requiring the Plaintiffs or any of them to implement or otherwise carry out the said provisions
HELD
THE APPEAL PARTLY SUCCEEDS AND PARTLY FAILS
ISSUES
None.
RATIONES DECIDENDI
WHAT CAN BE REGARDED AS AN AUHORITY
“I am quite aware that dictionaries are not be taken as authoritative exponents of the meaning of words used in Acts of Parliament, but it is a well-known rule of courts of law that words should be taken to be used in their ordinary sense, and we are therefore sent for instruction to those books.” LORD COLERIDGE, PER BELLO J.S.C
CASES CITED
STATUTES REFERRED TO
