CORAM

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I. L. KUTIGI JUSTICE, SUPREME COURT

A. I. KATSINA-ALU JUSTICE, SUPREME COURT

I. C.P.ACHOLONU JUSTICE, SUPREME COURT

G. A. OGUNTADE JUSTICE, SUPREME COURT

A. M. MUKHTAR JUSTICE, SUPREME COURT

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PARTIES

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UNIPETROL NIGERIA PLC

APPELLANTS 

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EDO STATE BOARD OF INTERNAL REVENUE

RESPONDENTS 

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AREA(S) OF LAW

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CAUSE OF ACTION

 

CRIMINAL ACTION- POWER TO INSTITUTE PROCEEDINGS

 

 

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SUMMARY OF FACTS

The respondent  framed a two-count charge against the appellant at the mobile revenue court  Edo State, instituting criminal proceedings against the appellant for its failure to pay tax in contravention of income tax law of old Bendel State applicable in Edo State. The appellant contended that the respondent lacks power to institute the action and has appealed to the supreme court to set aside the decision of the court of appeal.

 

 

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HELD

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The Court held that the respondent was clearly empowered by the income tax law to institute criminal proceedings and the power to institute criminal proceedings is not limited to the Attorney – General alone.

 

 

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ISSUES

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Whether the respondent could validly undertake the pending criminal charge against the appellant in its corporate name.

 

 

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RATIONES DECIDENDI

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INTERPRETATION OF STATUTES

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The cardinal principle of law of interpretation is that a court when interpreting a provision of a statute must give the words and the language used their simple and ordinary meaning, and not to venture outside it by introducing extraneous matters that may lead to circumventing or giving the provision an entirely different interpretation to what the law maker intended it to be. PER MUHKTAR JSC

 

 

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CASES CITED

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Lawal V. G.B. Olivant (1972) 3 S.C. 124

Toriola V. Williams (1982) 7 S.C. 27.

Abioye V. Yakubu (1991) 5 NWLR 190 page 130.

 

 

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STATUTES REFERRED TO

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Constitution of the Federal Republic of Nigeria 1979

Constitution of the Federal Republic of Nigeria 1999

Income Tax Law, Cap. 71 Vol. III, Laws of Bendel State applicable in Edo State

Income Tax Law, Cap. 71, Laws of Edo State 1976

 

 

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