Facts:

In the Mobile Revenue Court of Edo State, the Appellant, Unipetrol Plc was charged with a two count charge of refusal to pay outstanding PAYE tax to the State Board of Internal Revenue and also refusal to pay outstanding withholding tax contrary to section 5(2)(b the Income Tax Law of Bendel State applicable in Edo State.

The appellant filed a preliminary objection to the action on the grounds that the charge was defective and incompetent as the Edo State Board of Internal Revenue does not have power to institute criminal proceedings and accordingly the proper party to bring the action on behalf of the Board was the Attorney General and not the Board of Internal Revenue itself.

The trial judge dismissed the preliminary objection. The appellant appealed to the Court of Appeal which also dismissed its appeal. The Appellant further appealed to the Supreme Court contending that the respondent could not initiate criminal proceedings against it in its corporate name.