National Archives / National Archives of Nigeria

Supplement to Official Gazette

INCOME T (FORMER EASTERN NIGERIA) (SPECIAL PROVISIONS) DECREE 1970 following : decree No. 20 [1st December 1969] FEDERAL .\VIILI~ARY GOVERNMENT hereby decrees as (1) Subject to the protrusions of this Decree, where immediately before the commencement of this Decree any tax (including any penalty) payable under the Finance Law of the former Eastern Nigeria, (hereinafter in this Decree referred to as "the faw"), in respect of any year of assessment ending on or before 31st March 1 68, has not otherwise been recovered from any pe· son (including an employ r) who is liable under that Law to pay or…