Facts:

The applicant filed a suit via originating summons at the High Court of Lagos State
against the respondent for interpretation of certain clauses of the contract between
the parties and for an order of specific performance to compel the respondent to
remit the withholding tax of N13,650,000.00 (Thirteen Million, Six Hundred and
Fifty Thousand Naira) arising from a contract between the parties to the Federal
Inland Revenue Service. The applicant contended that it entered into a contract
with the respondent in which it was agreed that the withholding tax arising therefrom
will be remitted to the Federal Inland Revenue Service and the receipt of remittance
forwarded to the applicant but that after the contract was executed, the respondent
held on to the withholding tax without remitting it to the Federal Inland Revenue
Service even after a demand was made to the respondent. The respondent however
responded to the application by contending that the suit was commenced by a
wrong mode of commencement and that the figures asserted by the applicant
were contentious and disputed.
One of the issues raised for determination is whether the failure of the respondent
to remit the withholding tax is a breach of the contract between the parties.