Criminal Jurisdiction of Magistrate Courts on Tax Matters in Lagos State: A Pragmatic Approach. Published in Journal of Commercial and Property Law
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Date
2017-06
Authors
Akingbehin, E.O
Journal Title
Journal ISSN
Volume Title
Publisher
Department of Commercial and Property Law, Nnamdi Azikiwe University, Awka, Nigeria.
Abstract
This paper identified the pedestal upon which the criminal jurisdiction of a magistrate is predicated. It also embarks on the prosecutorial power, service of proceedings as it relates to tax matters with the evaluation of the efficacy or otherwise of the available penal sanctions in the personal income Tax Act
Description
Keywords
Tax , Jurisdiction , Magistrate Courts , Penal Sanctions , Pre-action Notice.
Citation
Akingbehin E.O (2017). Journal of Commercial and Property Law. pp. 40-54