A.G. FEDERATION V. AJIBOSE & ORS.

• Pages: 129-133

A.G. FEDERATION V. AJIBOSE & ORS.

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to us is that it could not justifiably be said in any case that there was an effective

imposition of tax. The State legislature in section 8 of the Law contemplated the

imposition of tax on a community iriaccordance with the terms of the Law, yet on

Mr. Adio's own concession the principle for the ascertainment of income was not

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in accordance with the provisions of the Law which would have applied had the

Act not been enacted by the Federal Legislature, but the Act having been enacted

it had to be in accordance with the provisions of the Act.

Lord Blackburn in

Coltness Iron Company v.

Black

(1881) 6 App. Ca. 315 at

330 said:-

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"No tax can be imposed on the subject without words in an Act of Parliament

clearly showing an intention to 'ay a burden on him. But when that intention is

sufficiently shown it is, I think, vain to speculate on what would be the fairest

and most equitable mode of levying that tax."

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It is thus clear that tax has not Leen shown to have been imposed by the West-

ern State on a community as the legislature had failed to comply with the require-

ments of section 3(4) of the Act by the omission to set out in the Law the basis for

the imposition of the tax, and had

prima facie

sought to make the imposition of tax

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subject to the provisions of the Law, which provisions are quite inconsistent with

the Act and so in any case had not effectively imposed tax on the community.

The appeal is accordingly allowed and the judgments of the High Court and

the Western State Court of Appeal including the orders as to costs in those courts

are set aside and a declaration in the following terms is granted namely:-

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The Holy Apostles Community Aiyetoro in Ilaje District Council Area is not

liable to pay tax under the Income Tax and Development Contribution Law.

The appellants are entitled to their costs of this Appeal which we assess at 65

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guineas, and their costs in the High Court which we assess at 55 guineas, and their

costs in the Court of Appeal of the Western State which we assess at 44 guineas.

Appeal allowed: judgment of High

Court and Western State Court of

Appeal set aside.

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A.G. FEDERATION V. AJIBOSE & ORS.

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A.G. OF THE FEDERATION

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APPELLANT

V.

JOSIAH 0. AJIBOSE AND ORS

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RESPONDENT

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SUIT NO. SC 408/1967

SUPREME COURT OF NIGERIA

COKER,

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J.S.C.

UDOMA,

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J.S.C.

FATAYI-WILLIAMS, J.S.C.

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13th April, 1970

Compulsory acquisition of lands - Assessment of compensation - Judge rejecting

evidence of experts - But eventually basing his findings on testimony of

experts - Whether proper - Public lands Acquisition Act s.15.