Article
Plateau State Internal Revenue Service V. Jos Electricity Distribution Plc: Do The Tax Appeal Tribunal And The Federal High Court Have Jurisdiction Over Tax Disputes Relating To The Revenue Of A State Government?
The question of the exercise of jurisdiction by the Tax Appeal
Tribunal ("TAT") and the Federal High
Court("FHC") over disputes relating to the revenue of a
state government, especially personal income tax, has elicited
conflicting judicial decisions.
Ikeyi Shittu & Co.