CORAM
IRIKEFE JUSTICE, SUPREME COURT
IDIGBE JUSTICE, SUPREME COURT
OBASEKI JUSTICE, SUPREME COURT
ESO JUSTICE, SUPREME COURT
ANIAGOLU JUSTICE, SUPREME COURT
PARTIES
TAIWO OKEOWO
MRS. G. OKEOWO
E. OLATUNDE AYOOLA
APPELLANTS
MRS. D. A. MIGLIORE
AIRALDO MANGILI
MRS. G. MANGILI
METAL CONSTRUCTION (W.A.) LTD
RESPONDENTS
AREA(S) OF LAW
JURISDICTION OF THE FEDERAL REVENUE COURT
SUMMARY OF FACTS
This appeal dealt with two rulings. The latter ruling was aimed at facilitating the implementation of the order made in the earlier ruling. At its inception, this matter ran into the teeth of formidable procedural opposition, which progressively lost its sting in the course of its journey through the Federal Revenue court (now the Federal High court), and the Court of Appeal. The jurisdiction of the federal Revenue court was invoked by the respondents by means of an originating summons. The Court of Appeal resolved in favor of the respondents and this decision, brought the final appeal in the Supreme Court.
HELD
The orders made by the trial judge in his rulings which was already affirmed by the Court of Appeal, were re-affirmed. The appeal was dismissed.
ISSUES
The learned Judges of the Federal Court of Appeal misconstrued or failed to give effect to the provisions of Section 128 of the Companies Decree and thereby came to a wrong decision.
The learned Judges of the Federal Court of Appeal erred in law and on the facts in failing to observe that the respondents did not establish that the conditions precedent to the exercise of the powers vested in the Federal Revenue Court pursuant to Section 128 of the Companies Decree existed or had arisen in this case.
RATIONES DECIDENDI
THE JURISDICTION OF THE FEDERAL REVENUE COURT TO MAKE ORDERS IN ITS JUDGMENT
CASES CITED
None.
STATUTES REFERRED TO
None.