CORAM
LEWIS, JUSTICE, SUPREME COURT
UDOMA, JUSTICE, SUPREME COURT
OBASEKE, JUSTICE, SUPREME COURT
PARTIES
ALITALIA AIRLINES LTD APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The appellants applied for Court Order to quash the decision holding that they were liable to pay tax under the Companies Income Tax 1961.
HELD
The court held that the grant of the orders nisi of Certiorari and Prohibition must be set aside as they were erroneous and made without jurisdiction.
ISSUES
Whether the order of Certiorari and Prohibition could lie even assuming the applicant/appellant was right on the merit that they were not liable to pay tax under Section 19(3) of the Companies Income Tax Act 1961. The question being fundamental the point could be taken at any time.
RATIONES DECIDENDI
PROCEDURE FOR ISSUANCE OF ORDER OF CERTIORARI AND PROHIBITION
The proper course to adopt as it once was as now under Order 53 Rule 1 English Rules of the Supreme Court what has to be sought is leave to argue the application and if that leave is granted, then other interested parties are put on notice and all parties can be heard and then the judge then makes a determination whether or not to issue the orders as requested. Per Lewis, JSC.
CASES CITED
STATUTES REFERRED TO
1960 FSC 207/1959 [1960] NSCC 41
NIGERIAN COMPANIES INCOME TAX ACT 1961
ENGLISH SUPREME COURT PRACTICE.