CaseLaw
Phoenix Motors Ltd. V. N.P.F.M.B (1993) CLR 2 (F) (CA)
Brief
Facts
The respondent was the plaintiff in the court below. The appellant was the defendant in the court below. The respondent is a body established by law to prosecute and defend cases on behalf of the Federal Government in National Provident Fund matters. The appellant is a limited liability company engaged in the sale and repairs of motor vehicles. It has employees. No company can do without them. And because the company has employees which come within the meaning of the National Provident Fund Act, 1961 and its General Regulations, it applied for registration. Form NPF 11 was completed and returned. The appellant was duly registered. The Registration No. is 02407. Form NPF 12 conveyed the message of registration to the appellant.
The respondent registered the appellant on 29th July, 1978. Between 20th August, 1986 and 7th October, 1986, the respondent, through Mr. Folusho Solomon Ogunmulede, paid inspection visits to the appellant for the purpose of discovering appellant's compliance with the National Provident Fund Act, and its General Regulations. The books of the appellant were inspected. Arrears of N13,107.25 representing contribution due to the respondent in respect of casual workers and other temporary workers engaged by the appellant between January 1982 and July 1986 was found. Exhibit F was issued to the appellant in respect of the outstanding arrears. The appellant responded by expressing her objection to the assessment. That was by Exhibit G. It should be mentioned that the appellant had also objected to an earlier assessment of N11,831.85.
When it became impossible for the parties to reach an agreement on the matter, the respondent filed an action at the Federal High Court, Lagos claiming the sum Of N13,107.25. The learned trial Judge, after a careful consideration of the matter, gave judgment in favour of the respondent as claimed.
As the 1st Appellant was not served the Court processes in respect of the judgment delivered on 5th April, 2007, Mr. Nwankwo brought an application to set aside the judgment. The application was argued on 18th April. The learned trial Judge set aside the judgment and insisted on hearing the merits of the matter that same day of 19th April, 2007. All efforts by Counsel for the 1st Appellant to give him time to prepare the case of the 1st Appellant failed. The Judge delivered judgment in favour of the Respondent. He granted all the reliefs sought.