YOUNIS V. CHIDIAK AND OTHERS
August 28, 2025BABATUNDE AYINDE V. LABISI & ORS
August 28, 2025Legalpedia Citation: (1970) Legalpedia (SC) 64377
In the Supreme Court of Nigeria
Fri Apr 10, 1970
Suit Number: SC. 273/1969
CORAM
LEWIS, JUSTICE, SUPREME COURT
MADARIKAN, JUSTICE, SUPREME COURT
UDOMA, JUSTICE, SUPREME COURT
PARTIES
S.A. AUTHORITY APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The plaintiffs claimed against the defendants a declaration that the Holy Apostles Community Aiyetoro, in IIaje District Council Area, is not liable to pay tax under the Income Tax Law of Western Nigeria.
HELD
The Court held that the Holy Apostles Community Aiyetoro in Ilaje District Council Area is not liable to pay tax under the Income Tax and Development Contribution Law.
ISSUES
Whether by virtue of section 8 of The Law, tax could validly be levied on a community, here the Holy Apostles Community Aiyetoro, in the Western State.
RATIONES DECIDENDI
IMPOSING TAX ON A COMMUNITY
“In our view section 3 (4) of the Act does contemplate that when exercising its undoubted Constitutional right of imposing tax a State Legislature must so far as a community is concerned impose specifically that tax on the basis of one of the three alternative provisions there set out. It is clear that the Law had not in any way tied the imposition of tax on a community to one of the alternatives and in our view one cannot read into the Law an entitlement to do so in any of these three ways provided by section 4 of the Act when the Law has not said so.” Per LEWIS, JSC
CASES CITED
Iron Company v. Black (1881) 6 App. Ca. 315
STATUTES REFERRED TO
Income Tax Management Act, 1961
