“The procedure on an appeal to the Commissioners is laid down in Section 57 of the Companies Income Tax Act, 1961 and that on an appeal to the High Court in Section 59 of the same Act. These provisions are made applicable on an appeal under the Personal Income Tax (Lagos) Act, 1961 by Section…

“In the High Court, it was held that a Deed of Gift dated the 28th April, 1959, by which the tax-payer conveyed the property to himself and six other members of his family as tenants in common, was a valid Deed and that a subsequent Deed of Settlement relating to the same property was of…

“If a party chooses not to claim privilege but to waive it then the evidence does become admissible as was shown by McTaggart v. McTaggart [1949] P. 94 where Cohen, L.J. at page 96 said- “The privilege, if any, was the privilege of the parties and they, having given evidence on what was said at…

“A plaintiff in any suit may be required to give security for costs under Order 14, Rule 6, and a suit brought by or on behalf of a plaintiff who is out of the jurisdiction may be stayed under Order 5 until the plaintiff gives security to comply with the orders and judgment of the…

“Since that date, however, this Court has had occasion to rule on the question. In the course of its judgment in Edet v. Board of Customs and Excise 1965 NMLR 188, the Court said -“It remains to add that proceedings for forfeiture must be taken separately as civil proceedings in accordance with the Fourth Schedule…

“Now Order 9, Rule 4(1) reads as follows: “If on the day of hearing both parties appear, the plaint shall be read to the defendant, and the magistrate shall require him to make his answer or defence thereto, and, on such defence or answer being made, the magistrate shall immediately record the same and shall…