ARAB BANK (NIG) LTD V ALHAJI AMINU DANTATA
August 5, 2025JAMES IKHANE V THE COMMISSIONER OF POLICE
August 6, 2025Legalpedia Citation: (1977) Legalpedia (SC) 17115
In the Supreme Court of Nigeria
Sat Jul 2, 1977
Suit Number: SC. 301/1975
CORAM
OGUNDARE, JUSTICE, SUPREME COURT
DANIEL O. IBEKWE, JUSTICE, SUPREME COURT br/>
MOHAMMED BELLO, JUSTICE, SUPREME COURT
PARTIES
SIKIRU AGBOOLA LASISI APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The respondent refused to incorporate the appellants company on the grounds that the proposed company was an alien association and that the object of the company was wider than the object in the business permit therefore failing to comply with The Immigration Act 1963 and The Nigerian Enterprises Promotion Decree, 1972.
HELD
An order of mandamus was issued to compel the respondent to register the appellants company on the ground that the company was not an alien association.
ISSUES
whether the company is a Nigerian or an alien association within the meaning of the Nigerian Enterprises Promotion Decree, 1972 Per BELLO, JSC.
whether the trial Judge was in error or not in refusing to make an order for mandamus Per BELLO, JSC.
RATIONES DECIDENDI
TEST FOR DETERMINING WHETHER A COMPANY IS A NIGERIAN ASSOCIATION OR NOT
It is clear from the definition under Section 16(1)(c) of the Decree that the correct test for determining whether a company is a Nigerian association or not is to discover the owners of its capital and other financial interest. If its capital and other financial interest are wholly and exclusively owned by Nigerian citizens, then it is a Nigerian association. If, however, a portion of its capital or other financial interest is owned by an alien then, except as otherwise prescribed by or under the Decree, it is an alien association. Per BELLO, JSC.
CASES CITED
Commissioner for Local Government Lands and Settlement v. Kadarbhai (1931) AC 652 at 660
King v. Bishop of Sarum (1916) KB 466
STATUTES REFERRED TO
Companies Decree No. 51 of 1968
Nigerian Enterprises Promotion Decree, 1972
Immigration Act 1963
Immigration Regulations 1963

