The Nigerian Law Journal, Volumen10

1975 unreported administration Amendment anti-tax avoidance provision appeal application appointment Arbitration Area Courts assets award banker Benue-Plateau capital allowances cheque claim Commissioner Companies Decree Constitution contract Corporation criminal criteria of validity customary law marriage decision defendant Edict effect ejusdem generis fact Federal Executive Council Federal Military Government Federal Revenue Court fiscal High Court Ibid Income Tax Income Tax Management Industrial insurance business Insurance Companies Act interest interpretation judicial jurisdiction Justice Kwara Lagos legislation legislature liability Marriage Act matters means ment Military Governor natural justice Nigeria oil companies Onitsha OPEC parties person Petroleum Profits Tax plaintiff posted price purpose referred registered owner Registrar respect rule of customary Sched section 53 section 9 settlement settlor Sharia statute statutory Supreme Court Supreme Military Council Tax Act tax avoidance taxation trade disputes transaction trial judge United Kingdom University of Lagos words Yesufu