ALITALIA AIRLINES LTD V. FEDERAL BOARD INLAND REVENUE.
August 27, 2025ABIODUN ADENIKE ODUSOTE V. OLAITAN OLANIJI ODUSOTE
August 27, 2025Legalpedia Citation: (1971) Legalpedia (SC) 01611
In the Supreme Court of Nigeria
Thu Jun 17, 1971
Suit Number: SC 25/1970
CORAM
ADEMOLA, CHIEF JUSTICE, NIGERIA
COKER, JUSTICE, SUPREME COURT
LEWIS, JUSTICE, SUPREME COURT
MADARIKAN, JUSTICE, SUPREME COURT
UDOMA, JUSTICE, SUPREME COURT
PARTIES
TIMOTHY TANLOJU ADESUBOKAN APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The deceased lived a Moslem and made a will under the Wills Act 1837 the propriety of this was challenged by the plaintiff.
HELD
The Court held that the deceased was entitled to make a will under the Wills Act 1837 despite being a Moslem in his lifetime.
ISSUES
Whether the deceased being a Moslem in his lifetime could validly dispose his properties contrary to Moslem law but under the Wills Acts 1837.
RATIONES DECIDENDI
RIGHT OF A PERSON TO CHOOSE ANY EXISTING NATIVE LAW AND CUSTOM
“There is nothing in the applicable laws that deprive a person of the benefit of any existing native law and custom where it is compatible with any laws for the time being in force which in the present case is the Wills Act 1837. This is as constructed from Section 34(1) High Court Law of Northern Nigeria (cap49) and section 17 (1) Supreme Court Ordinances (Cap 211) Per Ademola, CJN
PERSONAL LAW OF A DECEASED
Where a person takes benefit under any law for the time being in force, the Court is enjoined to enforce same as his personal law at his death. Per Ademola, CJN
CASES CITED
None
STATUTES REFERRED TO
WILL ACT 1837
LAND TENURE LAW
NATIVE COURTS LAW (Cap. 78), LAWS OF NORTHERN NIGERIA
HIGH COURT LAW OF NORTHERN NIGERIA (Cap.49)
SUPREME COURT ORDINANCE (Cap. 211) of the LAWS OF NIGERIA.

