EZEANI VS EJIKE
September 3, 2025CLARKE EJUREN VS COMMISSIONER OF POLICE
September 3, 2025Legalpedia Citation: (1964-12) Legalpedia 82221 (SC)
In the Supreme Court of Nigeria
Holden at Lagos
Wed Dec 23, 1964
Suit Number: FSC 205/1964
CORAM
BRETT, JUSTICE SUPREME COURT
ONYEAMA, A.G. CHIEF JUSTICE NIGERIA
AJEGBO, JUSTICE SUPREME COURT
PARTIES
APPELLANTS
DIAB A. NASR
RESPONDENTS
AREA(S) OF LAW
TAXATION, ACCESSMENT
SUMMARY OF FACTS
The Federal Board of Inland Revenue and the tax-payer complained against the order made by the High Court on an appeal brought to it by the tax-payer against the decisions of the Appeal Commissioners in relation to the assessment of the tax-payer for the years 1960/61 and 1961/62.
HELD
The Court held that the appeal of the Board is allowed and the appeal of the tax-payer is dismissed except as regards the sum of £500 included in the assessable income for 1961/62.
ISSUES
Not Available
RATIONES DECIDENDI
MEANING OF ‘REFERENCE TO ONUS OF PROOF’
“The reference to the onus of proof also means that if the tax-payer wishes the Court to hold that the assessment complained of is excessive, he must produce sufficient evidence to enable the Court to decide not merely that the assessment is excessive but by how much it is excessive.” BRETT, J.S.C
CASES CITED
Not Available
STATUTES REFERRED TO
Not Available
