Day: September 30, 2023

Civil Cases Land Cases

SUIT NO: HOW/524/2017- 1. ENGR. ELEAZER ONYECHERE 2. BRIGHT INDIA ONYECHERE 3. EMMANUEL ONYECHERE 4. BERTHRAM ONYECHERE 5. HERBERT ONYECHERE (For themselves and as representing the Onyechere Family of Umuokem, Obokwu Obinze, Owerri West L.G.A), save and except the Defendant.) VS. MICHAEL U.A ONYECHERE- BEFORE HIS LORDSHIP: – HON. JUSTICE INNOCENT. M. NJAKA delivered ON THE 5TH DAY OF OCTOBER 2021- Partition of Land- Prerogative of the Head of the Family- Consent of Principal Members- Validity of Committee’s Role- Validity of Committee Actions- Customary Practice- customary law cannot contradict the provisions of the Nigerian Constitution, particularly those prohibiting discrimination

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IN THE HIGH COURT OF IMO STATE OF NIGERIA IN THE OWERRI JUDICIAL DIVISION HOLDING AT OWERRI ON THE 5TH DAY OF OCTOBER 2021 BEFORE HIS LORDSHIP: - HON. JUSTICE...
Civil Cases General

APPEAL NO: HOW/3A/2020 – ECOBANK NIGERIA PLC VS IMO STATE BOARD OF INTERNAL REVENUE- BEFORE HIS LORDSHIP: – HON. JUSTICE I. M. NJAKA – delivered ON THE 8TH DAY OF DECEMBER 2021- Imo State Revenue Court had unlimited monetary and fiscal jurisdiction for matters related to revenue collection and administration – Section 4 (2) of the Imo State Revenue Court and Task Force on Revenue Collection Establishment Law No 16, 2012 – the Imo State Revenue Court Law No 16 of 2012 did not specify a particular magisterial grade but only stated “a Magistrate”- a specific law on an issue overrides a general law on the same issue- Section 55(1) of the Personal Income Tax Amendment Act, 2011 (PITA)- Section 55 of PITA dealt with assessing a taxable person for the correct amount of tax due and did not establish a time limit for instituting actions in court- fraud is a criminal offense and cannot be statute-barred. Therefore, the limitation of six years would not apply in cases of fraud, willful default, or neglect- Tax authorities often have the right to request documents and information from taxpayers for the purpose of assessment- the appropriate time to dispute the tax assessment and provide evidence is during the investigation or assessment process by the tax authority

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IN THE HIGH COURT OF IMO STATE IN THE OWERRI JUDICIAL DIVISION HOLDEN AT HIGH COURT OF JUSTICE, OWERRI BEFORE HIS LORDSHIP: - HON. JUSTICE I. M. NJAKA ON THE ...
Civil Cases

SUIT NO: HOW/955/2020- BARR EMMANUEL lKENNA C, MR IWUAGWU IZUCHUKWU AEMEKA VS. NKUME EMMANUEL OKPARADIKE, NKUME AUGUSTINE NWACHUKWU, ZENITH BANK PLC – BEFORE HIS LORDSHIP: – HON. JUSTICE I. M. NJAKA delivered ON THE 11TH DAY OF NOVEMBER 2021- claim of money had and received – it is not in all situation that none filing of counter is fatal – the law does not allow a bank to temper with a customer’s money in her custody -the consequences of a party served with a court process deciding to stay away from answering to the court process-

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IN THE HIGH COURT OF IMO STATE IN THE OWERRI JUDICIAL DIVISION HOLDEN AT HIGH COURT OF JUSTICE, OWERRI BEFORE HIS LORDSHIP: - HON. JUSTICE I. M. NJAKA                ON...
Civil Cases

SUIT NO: HOW/1014/2019 – OMA OIL & INDUSTRIES LIMITED, ONONUJU KESSINGER OKAFOR VS. FIRST CITY MONUMENT BANK PLC – BEFORE HIS LORDSHIP: – HON. JUSTICE I. M. NJAKA ON THE 12TH DAY OF OCTOBER 2021 – Banks Cannot Freeze Accounts Without a Valid Court Order – Banks have a duty to communicate with their customers before taking any action on their accounts. This includes informing customers of any issues or directives from external entities, such as law enforcement agencies like the EFCC – The banks can freeze accounts in the event of a customer’s death. In such cases, only the legal representatives of the deceased customer, duly appointed by law, can access the account – Taking action to freeze or prevent access to a customer’s account based solely on allegations of fraud, without a valid court order, is considered self-help and is illegal- Various statutes empower different authorities to approach the court for an order to freeze accounts and assets of individuals for the purposes of investigation. These statutes include sections 29 and 34 of the Economic and Financial Crimes Commission (Establishment, Etc) Act, 2004, among others- The procedures laid down by these laws must be followed – The authorities cannot act arbitrarily or at their whims and caprices; they must adhere to the legal procedures outlined in the relevant statutes – orders to freeze accounts can be obtained ex parte (without notice to the affected party), and such a practice is constitutional.

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IN THE HIGH COURT OF IMO STATE IN THE OWERRI JUDICIAL DIVISION HOLDEN AT HIGH COURT OF JUSTICE, OWERRI ON THE   12TH DAY OF OCTOBER 2021 BEFORE HIS LORDSHIP: -...
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