Facts:

An appeal against the decision of the Oyo State High Court which had found the appellant liable to pay withholding tax and damages to the plaintiff/respondent.

Mr. Bello Adeagbo Akinpelu in 1957 had entered into a lease, with Jean Wadu Gamra over a parcel of land in Ibadan for a term of years. Jean Gamra demised the residue of his lease of 50 years to the appellant, Total Nigeria. In the head lease enforceable Clause 2; sub 2, states the obligations of the sub lease to the head lessor:-

“To pay all existing and future taxes, rates assessments and out-goings of every description to which the premises, or the lessor or lessee in respect of the premises are or is or shall hereafter be liable.”

For the period 1996 to 2006, the rent payable was arrived at N135,000 (One hundred and thirty five thousand naira) per annum. The rent due and payable was calculated at N1,350.000 (One million, three hundred and fifty thousand naira). As lessee Total Nig