ADERAWOS TIMBER TRADING CO. LTD. V. F.B.I.R.

• Pages: 217-222

ADERAWOS TIMBER TRADING CO. LTD. V. F.B.I.R.

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(i)

the appeal of the appellant against the judgment of the High Court, insofar

as the defendants Nos. 2-8 are concerned, is hereby dismissed: thus the

judgment of the High Court dismissing the plaintiff's case as against those

defendants with costs of 120 guineas to be paid to them by the plaintiff is

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hereby affirmed;

(ii)

the appeal of the appellant against the said judgment insofar as the 1st de-

fendant is concerned is '

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iereby allowed and it is ordered that judgment be

entered against that defendant (i.e. 1st defendant Salami Adelaja) in favour

of the plaintiff as follows:-

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(a) The defendant Salami Adelaja is hereby ordered to give up the

possession of the piece or parcel of land, the subject of this ation, situate

near Mamu in Ijebu Province and more partiularly described and edged

'Red' on the plan Exhibit "A" in these proceedings, (i.e. plan No. BK1656A

of the 13th June, 1963 drawn by surveyor Togonu-Brickersteth):

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and

(b) That defendant is hereby restrained, together with his servants or agents,

from entering of corn -flitting any trespass and this shall be the order of

the Court.

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ADERAWOS TIMBER TRADING CO. LTD. V.

F.B.I.R.

ADERAWOS TIMBER TRADING

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APPELLANTS

COMPANY LIMITED

V

FEDERAL BOARD OF INLAND

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RESPONDENTS

REVENUE

SUIT NO. SC 398/1967

SUPREME COURT OF NIGERIA

ADEMOLA,

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C.J.N.

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LEWIS,

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J.S.C.

MADARIKAN,

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J.S.C.

13th June, 1969.

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Taxation - Tax on £30,000 under agreement held not a capital asset but profit

by way of trade.

ISSUE:

1. Whether an order of

certiorari

can issue to quash the decision of the Federal

Board of Inland Revenue not to make repayments in respect of taxes paid on

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profits.

FACTS

An application made for an order of

Certiorari

against the Federal Board of In-

land Revenue for the purpose of quashing the decision of the

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refusing to

refund money paid as tax. The High Court dismissed the claim as it found that the

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F.B.I.R. acted properly. The applicant appealed to the Supreme Court.

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