JAMES FAKOREDE & ORS VS ATTORNEY-GENERAL WESTERN STATE
August 23, 2025GEORGE C. ASHIBUOGWU VS ATTORNEY GENERAL BENDEL STATE AND ANOR
August 23, 2025Legalpedia Citation: (2022-04) Legalpedia 63302 (SC)
In the Supreme Court of Nigeria
Abuja
Fri Mar 10, 1972
Suit Number: SC 160/71
CORAM
COKER JUSTICE, SUPREME COURT
LEWIS JUSTICE, SUPREME COURT
MADARIKAN JUSTICE, SUPREME COURT
UDOMA JUSTICE, SUPREME COURT
FATAI-WILLIAMS JUSTICE, SUPREME COURT
PARTIES
ALHAJI AUDU BIDA
APPELLANTS
COMMISSIONER OF REVENUE
RESPONDENTS
AREA(S) OF LAW
CONSTITUTIONAL LAW-FAIR HEARING-DENIAL OF FAIRHEARING
PERSONAL INCOME TAX- SERVICE OF ASSESSMENT NOTICE.
SUMMARY OF FACTS
The Plaintiff/Respondent sued the Defendant/Appellant for the sum of # 24,217. 15s. Being arrears of personal tax, notices had been sent to the defendant but the defendant complained of none service of tax assessment. His appeal was dismissed.
HELD
The court held that the onus rested on the defendant to prove that he was not properly served and having chosen not to do so the certificate stood unrebutted and the appeal was dismissed.
ISSUES
(i) Whether S.43 (3) of the personal Income tax law is inconsistent with the provisions of S.22 (1) of the constitution.
(ii) Whether S.43 (3) is personal income tax law on the production of a certificate signed by any person duly authorized by the commissioner shall be sufficient evidence of the amount so due.
RATIONES DECIDENDI
STATUS OF A DOCUMENT WHICH THE PARLIAMENT MAKES PRIMA FACIE EVIDENCE OF A FACT
“Where an act of Parliament makes a document primia facie evidence of a fact, those who say it is not a fact at least must prove most clearly the negative”- per Levis JSC
CASES CITED
(1) Ystalyfera Iron Co vs. Neata and Brecon Railway Co. (1873) LR 17 EQ 142.
(2) Barraclough vs. Greenhough (1867) LR 2 CLB 612 Board of Trade vs. Sailing Slip Glenpark (1904) 1KB 682
(3) Lewis vs. Leonard (1880) LR 5Ex D 1.65
(4) Board of Inland revenue vs. Joseph Rez callah & Sons Ltd (1962) 1 ALL NLR 2
(5) Ilorin native authority vs. Ajao 1967 NWLR 80 etc.
STATUTES REFERRED TO
(i) Personal Tax Law
(ii) Constitution of Nigeria
(iii) Merchant Shipping Act
(iv) Income tax Ordinance 1948.
