FED. BOARD OF INLAND REVENUE V. ADENUBI

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NIGERIAN SUPREME COURT CASES

[1963] N.S.C.C.

'There were two points contended for by the prisoner's counsel at the trial,

and reserved for the consideration of this court. The first point was, whether

the charge could be sustained, the indictment stating the false pretence to be,

that "the prisoner then lived at and was then the landlord of a certain beerhouse,"

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when the prisoner had never stated that he was the landlord of the beerhouse,

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but only that he lived there. It is clearly sufficient to sustain an indictment to

prove part only of the false pretences charged; and the question here is whether

the false pretence charged, viz., that the prisoner 'then lived at and was the

landlord of a certain beerhouse," is a statement of two facts which are false. It

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seems to me that it is, and that they may be divided; and that if it is proved to

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be false as to one, the other need not be proved. The second point reserved,

was, whether a charge of obtaining goods by false pretences can be sustained

when the prosecutor admits that another circumstance influenced his mind in

parting with his goods, as well as the alleged false pretence. It has been long

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settled that it is immaterial that the prosecutor was influenced by other

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circumstances than the false pretence charged. If that were not so, an

indictment, for false pretences could scarcely ever be maintained as a

tradesman is generally more or less influenced by the profit he expects to make

upon the transaction.

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The case of

Reg.

v.

Hewgill

(Dears. 315) is an authority in support of this

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view. I therefore think this conviction ought to be affirmed."

That makes it plain that the conviction under appeal was valid and sound, and

that grounds (1) and (3) must also fail.

Appeal dismissed.

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FED. BOARD OF INLAND REVENUE V. ADENUBI

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FEDERAL BOARD OF INLAND

REVENUE APPELLANT

V

S.O. ADENUBI

RESPONDENT

SUIT NO. FSC 442/1961

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FEDERAL SUPREME COURT.

ADEMOLA,

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C.J.F.

BRETT,

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F.J.

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BAIRAMIAN,

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F.J.

4th January, 1963.

Legislation - Income Tax Act, s. 18(1), s. 20(2) - Income Tar - Schoolmaster

also trading in textiles - Loss from textile trade - Claim for deduction.

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ISSUE:

1. Whether a schoolmaster who is also engaged in a trade in textiles can have the

loss he sustained in that trade in a previous year taken into account in the

assessment of his income tax for the ensuing year.

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FACTS:

The respondent, a school master by profession, owned property and also

traded in textiles. He was assessed in respect of his profession and also for his

income in the textile trade, in this trade he suffered loss, and he wanted that loss