Whether the Plaintiffs’ suit constitutes an abuse of court process: Does the initiation of the current suit by the Plaintiffs amount to an abuse of court process, considering the allegations that it seeks to relitigate issues already determined in Suit No. HOW/238/18? Whether the defense of res judicata or issue estoppel applies to the present suit: Are the parties, subject matter, and issues in the present suit identical to those in Suit No. HOW/238/18, such that the doctrine of res judicata or issue estoppel would bar the Plaintiffs from proceeding with their claims? Whether the parties in the present suit are the same as those in Suit No. HOW/238/18: Can the Defendants successfully establish that the parties in both the current suit and the previous suit are the same or have a sufficient relationship (privity) to invoke res judicata? Whether the subject matter and issues in the present suit are the same as in Suit No. HOW/238/18: Are the subject matter and issues in the present suit sufficiently distinct from those in the previous suit, or do they overlap to the extent that the current action constitutes an attempt to relitigate issues already decided? Whether the exhibits relied upon by the Defendants (Exhibits A, B, and C) are relevant and applicable to the present suit: Do the exhibits tendered by the Defendants directly pertain to the issues in the present suit, or are they irrelevant because they concern different parties or different matters? Whether the current suit is an attempt to relitigate issues already determined in Suit No. HOW/238/18: Does the Plaintiffs’ action constitute a relitigation of issues already settled in the previous suit, or does it involve new claims, such as trespass by new parties, that entitle the Plaintiffs to pursue their current claims? BY HON. JUSTICE INNOCENT M.NJAKA

IN THE HIGH COURT OF IMO STATE OF NIGERIA IN THE HIGH COURT OF OWERRI JUDICIAL DIVISION HOLDEN AT HIGH COURT OF JUSTICE, OWERRI BEFORE HIS LORDSHIP: - HON. JUSTICE...

HOW/383/2010 – BLD (NIG) LTD & ANOR VS. MRS.MONICA ONYEJIAKA & ANOR- BEFORE HIS LORDSHIP: – HON. JUSTICE INNOCENT. M. NJAKA delivered ON THE 24TH DAY OF NOVEMBER 2021- Non-Challenge- the Defendants did not challenge the motion – Conditions for Attachment of Immoveable Properties – Section 44 of the Sheriff and Civil Process Act and Order IV Rule 16 of the Judgment Enforcement Rules- key conditions that must be satisfied before executing on immovable property – “reasonable diligence” in Section 44 – the importance of avoiding destitution for the judgment debtor – Duty of the Creditor and Evidence

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 ...

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

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 ...

SUIT NO HAM/84/2021 -KENNETH CHUKWUMA ANOSIKE Vs. 1. HRH EZE BARR. P.N. ANOSIKE 2.CHIBUIKE UZOGARA 3.UNITED BANK FOR AFRICA PLC delivered ON, FRIDAY, 14TH OCTOBER 2022 BY HIS LORDSHIP: – HON. JUSTICE I.M.NJAKA.: Town Unions- Autonomous Communities- Removal of President General of Town Union- Powers of the Traditional Ruler- Eze-in-Council-Failure to indicate that an action is brought in a representative capacity-Unregistered Town Union- Locus Standi of the suspended President General of a Town Union- Originating Summons

IN THE HIGH COURT OF IMO STATE OF NIGERIA IN THE MBAISE JUDICIAL DIVISION HOLDEN AT AHIAZU MBAISE  ON, FRIDAY, 14TH OCTOBER 2022 BEFORE HIS LORDSHIP: - HON. JUSTICE I.M.NJAKA....

SUIT NO HAM/34/2003- PAUL ANYANWU & ORS V SAMUEL ELUWA & ORS – delivered on 1ST DAY OF MARCH 2021 by HON. JUSTICE I.M.NJAKA- valid Customary Arbitration- five ingredients that must be pleaded and proved- oath taking under customary arbitration- Parties to a customary arbitration may resile from arbitration- refusal to provide a juju and or swear to a juju- The party claiming title to land is not bound to plead and prove more than one root of title to succeed- customary ownership of land- traditional evidence- contradictions in the evidence of a defendant- no burden of proof on the Defendant- pledge transaction- Burial of a relative in a portion of land may be evidence of ownership- boundary evidence

IN THE HIGH COURT OF IMO STATE IN THE MBAISE JUDICIAL DIVISION HOLDEN AT HIGH COURT OF JUSTICE, AHIAZU MBAISE  ON THE 1st DAY OF MARCH 2021 BEFORE HIS LORDSHIP:...

HOW/3CA/2017- NGOKA GODWIN ELEKWACHI V COMMISSIONER OF POLICE – CRIMINAL APPEAL- Delivered on 13th January 2021- By Hon. Justice I.M.Njaka- POINTS: – the powers of the Attorney General is donated by the Constitution of the Federal Republic of Nigeria, 1999 ( as amended) any law that seeks to curtail or impede this powers will be declared unconstitutional null, void and of no effect whatsoever- Fiat has been accepted as one of the means through which the Attorney General can perform his constitutional duty- presumption of regularity of fiat where and when issued- fiat must not be in writing- Power of Attorney General of the State to issue a fiat irrespective of the offence- Power to challenge a fiat- The power of the court both at the trial level and appellate level to amend a process-signature-purpose of signature- charge sheet is originating process in a criminal trial before a magistrate Court- Charge sheet is also in the category of Notice of Appeal as an originating process -A defective charge sheet is void ab initio

IN THE HIGH COURT OF IMO STATE IN THE OWERRI JUDICIAL DIVISION HOLDEN AT HIGH COURT OF JUSTICE, OWERRI ON THE  13TH DAY OF JANUARY  2021 BEFORE HIS LORDSHIP: -...

HOW/46/2012-CHIEF EMMANUEL JOHN NJOKU PLAINTIFF/JUDGMENT CREDITOR/RESPONDENT AND 1. INNOCENT OGU DEFENDANT/JUDGMENT DEBTOR/RESPONDENT 2. DR. LAMBERT AGUGUO DEFENDANT/JUDGMENT DEBTOR/APPLICANT AND CHIEF WINNER JOHN NJOKU: PARTY SEEKING TO SUBSTITUTE THE PLAINTIFF/JUDGMENT CREDITOR- Ruling delivered on 29TH DAY OF JUNE 2021 by HON JUSTICE I.M.NJAKA. POINTS: Substitution after judgment-Challenge to affidavit of service of the bailiff

IN THE HIGH COURT OF IMO STATE OF NIGERIA IN THE OWERRI JUDICIAL DIVISION HOLDEN AT OWERRI ON THE 29TH DAY OF JUNE 2021 BEFORE HIS LORDSHIP: -HON. JUSTICE INNOCENT....

Fundamental Right-Though citizens have the right to report or lay a complaint to the police but such right is abused when it is laced with ulterior drive seeking for oneself collateral advantage-The dedication, fidelity, loyalty and answerability of the police have to be only to the Rule of Law as laid out in the Constitution and other statutes- once parties have submitted their disputes to the court for determination, none of the parties is allowed to do any act or omission that would over-reach the interest of the other pending the determination of the suit- 1.KINGSLEY IJEZIE ATUGHARA 2. MOSES IJEZIE ATUGHARA 3. ADLINE IJEZIE ATUGHARA VS. 1. HRH EZE ISIDORE AZIKIWE IJEZIE ATUGHRA 2. COMMISSIONER OF POLICE, IMO STATE 3. DPO AHAIZU MBAISE POLICE STATION 4. INSPECTOR GODWIN ENYINNAYA-Delivered by Hon. Justice Innocent M. Njaka

IN THE HIGH COURT OF IMO STATE OF NIGERIA IN THE AHIAZU MBAISE JUDICIAL DIVISION HOLDEN AT AHIAZU ON, 28TH NOVEMBER 2016. BEFORE HIS LORDSHIP: HON. JUSTICE I.M.NJAKA. SUIT NO...