Tax liability enforcement

Related decisions

• INDEPENDENT NATIONAL ELECTORAL COMMISSION V. LAGOS STATE BIR (2010)→

  Court

  Court of Appeal (Lagos Division)

  Judgment date

  10 June 2010

  An overview of the landmark case Independent National Electoral Commission v. Lagos State Board of Internal Revenue concerning jurisdiction and tax liability.

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  • Federal High Court jurisdiction→
  • Originating summons→
  • Preliminary objection→
  • Public Officers Protection Act→
  • State High Court jurisdiction→
  • Withholding tax→
  • administration and management of federal government agencies→
  • exclusive jurisdiction→