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CASE TITLE: MAUTECH v. ADAMAWA STATE BOARD OF INTERNAL REVENUE (2019) LPELR-47773(CA)
JUDGMENT DATE: 13TH JUNE, 2019
PRACTICE AREA: CIVIL PROCEDURE
LEAD JUDGMENT: ABDULLAHI MAHMUD BAYERO, J.C.A.
SUMMARY OF JUDGMENT:
INTRODUCTION
This appeal borders on Civil Procedure.
FACTS
This is an appeal against the Judgment of Adamawa State High Court, delivered by Nathan Musa J.
The Respondent instituted an action via a writ of summons. Hearing commenced in the matter and the Respondent called one witness and tendered several documents that were admitted in evidence. The Appellant had not opened its case. The Respondent brought an application to withdraw the suit. The trial Court agreed that the grounds for the withdrawal are good grounds and struck out the suit. Dissatisfied that the action was not dismissed, the appellant appealed to the Court of Appeal.
ISSUES FOR DETERMINATION
The Court determined the appeal on a sole issue viz:
“Whether the striking out of the suit of the Respondent instead of dismissal before the trial Court was proper in view of the circumstances of this case.”
DECISION/HELD
In conclusion, the appeal was allowed. The suit of the respondent was dismissed.
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