EZEANI & ORS V. EJIDIKE

• Pages: 306-310

306

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NIGERIAN SUPREME COURT CASES

[1964] N.S.C.C.

this sum from the assessable income for 1961/62 to the assessable income for

1960/61. The tax-payer's submissions on this point must therefore be upheld.

In the result the appeal of the Board is allowed and the appeal of the tax-payer

is dismissed except as regards the sum of £500 included in the assessable income

for 1961/62. The judgement of the High Court is set aside and judgment will be

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5

given restoring the assessment made by the Appeal Commissioners for 1960/61

completely, and that for 196

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/

6

2 as varied by the reduction of the assessable in-

come from £4,801 to £4,301 and of the tax payable by the appropriate figure. Mr

Balogun has pointed out that under section 59 (11) of the Companies Income Tax

Act, 1961 the Board is not entitled to costs of the appeal to this Court, but he has

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10

asked for costs in the High Court. The tax-payer was not represented when this

application was made and the order of the Court is that the Board shall receive

costs of proceedings in the High Court assessed at twenty guineas, with liberty to

the tax-payer to apply within three weeks from the 23rd December, 1964, for this

order to be varied.

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Appeal of Board allowed:

Appeal of Tax-payer dismissed:

Judgment of High Court set aside.

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EZEANI & ORS V. EJIDIKE

HENRY EZEANI and OTHERS

V

ABRAHAM EJIDIKE

SUPREME COURT OF NIGERIA

BRETT,

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J.S.C.

ONYEAMA,

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J.S.C.

AJEGBO,

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J.S.C.

23rd December, 1964

APPELLANTS

RESPONDENT

SUIT NO. FSC 177/1963

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Tort - Conversion - Tenant upon notice demolishing the house he had built -

Landlords taking the materials - No conversion - Conversion

Remedies - Damages - Market value of goods allowed, with addition for general

damages - Rule against double compensation for same cause of action.

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ISSUES:

1.

Where a tenant has been served notice to quit and thereafter demolishes the

house he built on the land, can, the landlord be liable in conversion for taking

the building materials.

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2.

What is the measure of damages in an action for conversion.

3.

Whether it amounts to double compensation for a court to award the market

value of the goods and special and general damages, in an action for

conversion of goods.

FACTS:

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The Umuori people, to whom the defendants belong, accepted the plaintiff,

who had built on their land, as a tenant, and when his term expired they gave him

notice to quit. He demolished the house but the Umuoris, including the defend-

ants prevented him from taking the materials and themselves took them. The plain-