F.B.I.R. V. NIGERIAN GENERAL INSURANCE CO. LTD.

• Pages: 397-402

397

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NIGERIAN SUPREME COURT CASES

[1969] N.S.C.C.

In the present application all that is disclosed in the affidavit in support is that

the appellant could not be found at iheir registered address and that if the motion

papers are pasted on the door of this address notice of them might get to the

knowledge of the appellants.

5

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In the earlier application for the release of the money, the present applicant

deposed in paragraphs 5-7 of the supporting affidavit as follows:-

"5. That the said 1st named appellant has not been doing any business in Lagos

since the latter part of 1967, and all its officers and directors have been away

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from Lagos since then.

6.

That the 2nd named appellant fled to the former Eastern Region of Nigeria

since the latter part of 1966,:and his whereabouts since then has not been

known to me.

7.

That while I was away on duty in the United States I met the Managing Di-

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rector of the 1st named appellant company, Dr. K.O. Mbadiwe

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"

Having regard to the present state of the country and to the facts referred to

above with respect to the whereabouts of the appellants, it seems to us that the

particular mode of substituted service which the applicant has proposed in the

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present application will probably not bring the matter to their knowledge.

It will therefore not be in the interest of justice to grant the application which is

accordingly refused.

Application refused

25

F.B.I.R. V. NIGERIAN GENERAL INSURANCE

CO. LTD.

30

FEDERAL BOARD OF INLAND REVENUE

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APPELLANT

V

THE NIGERIAN GENERAL INSURANCE)



RESPONDENTS

35 COMPANY LIMITED

SUIT SC 60/1968

SUPREME COURT OF NIGERIA

COKER,

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J.S.C.

UDO-UDOMA,

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J.S.C.

40 FATAI-WILLIAMS, J.S.C.

19th December, 1969.

Taxation - Claim for Income Tax due with penalties under S.67 Companies

Income Tax Act, 1961 - Assessment notices found properly served and not

45

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appealed against so final under S.60 of Act - Wrong for Judge to re-open

quantum in these circumstances - Board of Inland Revenue v. Razcallah (1962)

1 All N.L.R.1 distinguished.

ISSUES:

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1. Whether the issue as to quantum of assessment of a Company's Income Tax

can be raised after such assessments had become conclusive, and final.