Tax distraint proceedings

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→
  • Originating summons→
  • Withholding tax→
  • best of judgment assessment→
  • certificate of tax authority→
  • conflicting affidavit evidence→
  • development levy law of lagos state, cap. 179→
  • oral evidence to resolve affidavit conflicts→