The South–South Zone of the Tax Appeal Tribunal in Benin has dismissed an application by the Bayelsa State Board of Internal Revenue to amend its appeal against Lozzy Super Market, ruling that the request lacked merit.
The Tribunal, led by Hon. Anselm Unimna, determined that neither Lozzy Super Market nor Lozzy Supermarket Enterprise possesses legal personality to sue or be sued. As a result, the defect in the appeal could not be rectified through amendment.
The Bayelsa State Board of Internal Revenue had sought to correct the name of the respondent in its Notice of Appeal, claiming that the proper business name is “Lozzy Supermarket Enterprise trading as Lozzy Super Market.” The Board argued that this was a mere misnomer and did not affect the substance of the appeal.
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Lozzy Super Market opposed the application, insisting that the entity lacks juristic recognition under the law. The respondent argued that proceedings involving a non-existent legal entity are null and cannot be corrected by citing misnomer, which applies only when the real legal person exists but is incorrectly named.
After reviewing the submissions, the Tribunal ruled that business names registered under Part B of the Companies and Allied Matters Act do not have legal personality. Only the proprietor of a business name can sue or defend a case.
Consequently, the Tribunal concluded that the appeal’s defect was fundamental, not a simple misnomer, and refused the Bayelsa State Board of Internal Revenue’s application for amendment.
