EUGENE MERIBE V. JOSHUA C. EGWU
August 7, 2025CHIEF J.J. ENWEZOR V. CENTRAL BANK OF NIGERIA
August 7, 2025Legalpedia Citation: (1976) Legalpedia (SC) 11011
In the Supreme Court of Nigeria
Fri Mar 19, 1976
Suit Number: SC. 140/1975
CORAM
EMANUEL OBIOMA OGWUEGBU, JSC. JUSTICE, SUPREME COURT (Read the Leading Judgment)
MADARIKAN, JUSTICE, SUPREME COURT
NASIR, JUSTICE, SUPREME COURT
PARTIES
CHIEF P.I. MOKELU APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The appellant took out originating summons in the federal revenue court against the respondent under the public lands acquisition act to determine the amount of compensation payable to the appellant for the compulsory acquisition of his right, title and interest in his land.
HELD
The court held that a question of compensation under section 10 of the public lands acquisition act is not a cause or matter relating to the revenue of the government of the federation.
ISSUES
Whether a question of compensation, under Section 10 of the Public Lands Acquisition Act is a cause or matter, relating to the revenue of the Government of the Federation, as to bring it under the jurisdiction of the Federal Revenue Court.
RATIONES DECIDENDI
COMPENSATION PAID BY GOVERNMENT – IMPLICATION OF
Compensation already paid out is no more government fund nor has government any further right in it and compensation to be paid out is an out-going fund to the government. In other words compensation paid out is government expenditure rather than revenue. Neither in its ordinary meaning nor in its usage can compensation paid out or to be paid out by government be called revenue of the government without overstraining the meaning of the word. When a statute confers a power or authority on a judge to act in a certain case, as the Judge of the Revenue Court has, it becomes imperative on him to exercise the power or authority when the case arises and its exercise duty called for. PER MADARIKAN JSC
CASES CITED
STEPHENS V.ABRAHAM (1902) 27 V.L.R 753
LONDON, MIDLAND & SCOTTISH COMPANY V. ANGLO-SCOTTISH RLY ASSESSMENT AUTHORITY (1933)150 LT 361
MACDOGALL V. PATTERSON (1851)138 ER 672
STATUTES REFERRED TO
PUBLIC LANDS ACQUISITION ACT
FEDERAL REVENUE COURT DECREE 1973
RAILWAY (VALUATION FOR RATING) ACT 1939
