UNIPETROL NIG. PLC V. E.S.B.I.R. (2006)
- Court
- Supreme Court of Nigeria
- Judgment date
Summary of the Supreme Court decision in Unipetrol Nig. Plc v. E.S.B.I.R. focusing on criminal prosecution authority and interpretation of tax-related statutes.
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- attorney-general’s power to delegate criminal prosecutions
- constitutional prosecutorial powers under sections 191(1)(b) and (c) of the 1979 constitution
- corporate capacity to institute criminal proceedings
- income tax law section 51(1) and (2)(b) offences
- income tax law, cap. 71, laws of bendel state 1976, sections 4(1) and (2)
- literal rule of statutory construction
- mobile revenue court jurisdiction
- paye tax liabilities