Alhaji Audu Bida Vs Commissioner Of Revenue (1972)

LawGlobal-Hub Lead Judgment Report

LEWIS, J.S.C. 

In Suit NCH/26/70 in the Kaduna High Court the plaintiff’s claim as formulated in the writ was for arrears of income tax due from the defendant in the sum of 24,317 15/-(pounds), and paragraph 2 to 5 of the statement of claim read:

“2. The defendant is owing the plaintiff the sum of 24 pounds,317:15s being arrears of personal tax liability for the years 1965/66, 1966/67, 1967/68, 1968/69, 1969/70.

3. The defendant had at all time material to this action been earning taxable income.
4. The defendant was assessed by the plaintiff and notices of the assessment for the years aforesaid were sent by registered post to the defendant.

PARTICULARS

Amount

Tax outstanding

owing

1965/66 (additional assessment) due for payment on 1-12-67

4,803:9:=

1966/67 due for payment on 1-12-66

2,313:16:=

1966/67 (additional assessment) due for payment on 1-12-67

6,099:6:=

1967/68 (additional assessment) due for payment on 1-12-67