ODUTOLA & ANOR v. PAPER SACK NIG. LTD                 
CONTRACT – Variation of earlier agreement- oral agreements can change contents of earlier written agreement subject to proof – Lease agreement- must contain words of demise and commencement and duration of term among others -  intention of the parties – where both parties “understanding” is different from the real legal meaning of the agreement the court will give the contract meaning according to law. (2007) 1 CLRN

LANDLORD AND TENANT - Tenancy at will - mutual wish between parties for occupation of property determinable at any time subject to notice–  terminable at will by the Landlord but also by the tenant – mesne profit - sum due to the owner for occupation of the premises after the tenancy has lapsed - tenant at will is entitled to no more than a seven day notice under the Rent Control and Recovery of Premises Law. (2007) 1 CLRN

 

UKPONG v. COMMISSIONER FOR FINANCE & ECONOMIC DEV. & ANOR   
TAXATION – Assessment of Tax - Notice and additional assessment of tax is in law regarded as a decision of an administrative agency capable of appeal. (2007) 2 CLRN

TAX LAW – Proper party – State Commissioner for Finance is not the proper entity to assess or collect taxes under the Finance Law of Akwa Ibom State. (2007) 2 CLRN

 

ZENECA LTD & ORS v. JAGAL PHARMA LTD                   
COMPANY LAW - Juristic person - a company as a juristic person can only speak through its officers in a documentary form, attested to by its directors. (2007) 3 CLRN

TRADEMARKS - Removal of trademark – for a application for the removal of a trademark to succeed, the applicant must show that the respondent had no intention that the trademark be used in relation to those goods for which the registration was made. (2007) 3 CLRN

 

NWANKWO & ANOR v. ECUMENICAL DEV. CO-OPERATIVE SOCIETY U.A.  
GUARANTY – Right of a creditor – can proceed against the guarantor independent of the incident of the default of the principal debtor – Liability of the guarantor – becomes due and mature immediately the debtor becomes unable to pay his outstanding debt(2007) 4 CLRN

 

ETI-OSA LOCAL GOVERNMENT v. RUFUS JEGEDE & ANOR          
TAX LAW – Imposition of tax – central government has the inherent power to determine what kind and quantum of taxes and levies that should be imposed by each tier of government - Regulatory body - Joint Tax Board is a regulatory body established to coordinate the nature of taxes allowable by the appropriate tier of government – Relevance of Act No. 21 of 1998 - provide the remedy for or against illegal imposition of taxes and levies. (2007) 5 CLRN

UNITED BANK FOR AFRICA PLC & ANOR v. M. A LAWAL              
BANKING – Banker\customer relationship - bank is entitled to charge interest on the basis that there is a custom and usage to that effect where there is no express agreement relating thereto between the parties - Overdraft –  customer who takes the benefit of an overdraft facility and subsequently refuses to operate the account cannot complain as to the    interest charged thereafter. (2007) 6 CLRN

JUDGMENT INTEREST – Judgment sum – court would not award interest on a judgment sum where such a sum is to be liquidated immediately. (2007) 6 CLRN

HILARY FARMS LTD & 2 ORS v. M/V “MAHTRA” & 2 ORS
ADMIRALTY – Section 16(3) of Admiralty Jurisdiction Act - the use of the word “may suggests that a principal’s liability does not automatically attach to an agent (2007) 6 CLRN

ADO IBRAHIM & COY. LTD. v. BENDEL CEMENT COY. LTD.          
COMPANY LAW – Winding up - a just and equitable ground is one of the grounds upon which a court having jurisdiction can rely on to make an order for the winding up of a company - court must exercises restraint in acceding to a winding up prayer where there is a disputed sum and must wait for the determination of the suit relating to such a disputed sum. (2007) 7 CLRN

BELLVIEW AIRLINES LIMITED v. ALUMINIUM CITY LIMITED      
ARBITRATION – Jurisdiction of the arbitrator - to award a lesser amount than what is claimed or grant what was actually claimed, but not more - determined by the issue subscribed to by the claimant or agreed to by the parties – Combined effect of article 32 of the arbitration rules and paragraph 611 of Halsbury’s Laws of England - emphasizes the finality and bindingness of an award. (2007) 8 CLRN

KALU UKPAI v. EMEKA UGONNA & ANOR                      
PARTNERSHIP - Partnership agreement - section 33(1) (c) of the Partnership Law makes it open to any partner
to opt out of a         partnership agreement  – Duty of Partners - the active partner is obligated by law to render
account to the other partners – Dissolution - upon the dissolution of a partnership, the assets and liabilities of
the business must be determined and verified (2007) 12 CLRN ODUTOLA & ANOR v. PAPER SACK NIG. LTD                 
CONTRACT – Variation of earlier agreement- oral agreements can change contents of earlier written agreement subject to proof – Lease agreement- must contain words of demise and commencement and duration of term among others -  intention of the parties – where both parties “understanding” is different from the real legal meaning of the agreement the court will give the contract meaning according to law. (2007) 1 CLRN

LANDLORD AND TENANT - Tenancy at will - mutual wish between parties for occupation of property determinable at any time subject to notice–  terminable at will by the Landlord but also by the tenant – mesne profit - sum due to the owner for occupation of the premises after the tenancy has lapsed - tenant at will is entitled to no more than a seven day notice under the Rent Control and Recovery of Premises Law. (2007) 1 CLRN

 

UKPONG v. COMMISSIONER FOR FINANCE & ECONOMIC DEV. & ANOR   
TAXATION – Assessment of Tax - Notice and additional assessment of tax is in law regarded as a decision of an administrative agency capable of appeal. (2007) 2 CLRN

TAX LAW – Proper party – State Commissioner for Finance is not the proper entity to assess or collect taxes under the Finance Law of Akwa Ibom State. (2007) 2 CLRN

 

ZENECA LTD & ORS v. JAGAL PHARMA LTD                   
COMPANY LAW - Juristic person - a company as a juristic person can only speak through its officers in a documentary form, attested to by its directors. (2007) 3 CLRN

TRADEMARKS - Removal of trademark – for a application for the removal of a trademark to succeed, the applicant must show that the respondent had no intention that the trademark be used in relation to those goods for which the registration was made. (2007) 3 CLRN

 

NWANKWO & ANOR v. ECUMENICAL DEV. CO-OPERATIVE SOCIETY U.A.  
GUARANTY – Right of a creditor – can proceed against the guarantor independent of the incident of the default of the principal debtor – Liability of the guarantor – becomes due and mature immediately the debtor becomes unable to pay his outstanding debt(2007) 4 CLRN

 

ETI-OSA LOCAL GOVERNMENT v. RUFUS JEGEDE & ANOR          
TAX LAW – Imposition of tax – central government has the inherent power to determine what kind and quantum of taxes and levies that should be imposed by each tier of government - Regulatory body - Joint Tax Board is a regulatory body established to coordinate the nature of taxes allowable by the appropriate tier of government – Relevance of Act No. 21 of 1998 - provide the remedy for or against illegal imposition of taxes and levies. (2007) 5 CLRN

UNITED BANK FOR AFRICA PLC & ANOR v. M. A LAWAL              
BANKING – Banker\customer relationship - bank is entitled to charge interest on the basis that there is a custom and usage to that effect where there is no express agreement relating thereto between the parties - Overdraft –  customer who takes the benefit of an overdraft facility and subsequently refuses to operate the account cannot complain as to the    interest charged thereafter. (2007) 6 CLRN

JUDGMENT INTEREST – Judgment sum – court would not award interest on a judgment sum where such a sum is to be liquidated immediately. (2007) 6 CLRN

HILARY FARMS LTD & 2 ORS v. M/V “MAHTRA” & 2 ORS
ADMIRALTY – Section 16(3) of Admiralty Jurisdiction Act - the use of the word “may suggests that a principal’s liability does not automatically attach to an agent (2007) 6 CLRN

ADO IBRAHIM & COY. LTD. v. BENDEL CEMENT COY. LTD.          
COMPANY LAW – Winding up - a just and equitable ground is one of the grounds upon which a court having jurisdiction can rely on to make an order for the winding up of a company - court must exercises restraint in acceding to a winding up prayer where there is a disputed sum and must wait for the determination of the suit relating to such a disputed sum. (2007) 7 CLRN

BELLVIEW AIRLINES LIMITED v. ALUMINIUM CITY LIMITED      
ARBITRATION – Jurisdiction of the arbitrator - to award a lesser amount than what is claimed or grant what was actually claimed, but not more - determined by the issue subscribed to by the claimant or agreed to by the parties – Combined effect of article 32 of the arbitration rules and paragraph 611 of Halsbury’s Laws of England - emphasizes the finality and bindingness of an award. (2007) 8 CLRN

KALU UKPAI v. EMEKA UGONNA & ANOR                      
PARTNERSHIP - Partnership agreement - section 33(1) (c) of the Partnership Law makes it open to any partner
to opt out of a         partnership agreement  – Duty of Partners - the active partner is obligated by law to render
account to the other partners – Dissolution - upon the dissolution of a partnership, the assets and liabilities of
the business must be determined and verified (2007) 12 CLRN

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