Personal income tax law of lagos state, section 32

Related decisions

• NIGERIAN BREWERIES PLC V. LAGOS STATE INTERNAL REVENUE BOARD (2001)→

  Court

  Court of Appeal (Lagos Division)

  Judgment date

  28 February 2001

  Summary of 'Nigerian Breweries PLC v. Lagos State Internal Revenue Board', assessing the legal principles around tax assessment, originating summons, and court-

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  • Declaratory relief→
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  • best of judgment assessment→
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  • conflicting affidavit evidence→
  • development levy law of lagos state, cap. 179→
  • oral evidence to resolve affidavit conflicts→