Between
Lady Kofo Ademola, Mrs. Lande Ejiwunmi and Chief Rotimi Williams –
Appellant
AND
Lady Kofo Ademola, Mrs. Lande Ejiwunmi and Chief Rotimi Williams –Appellants
AND
Probate Registrar
Respondent
Before Their Lordships
GEORGE SODEINDE SOWEMIMO Justice of The Supreme Court of Nigeria
GEORGE BAPTIST AYODOLA COKER Justice of The Supreme Court of Nigeria
CHARLES OLUSOJI MADARIKAN Justice of The Supreme Court of Nigeria
Between
Lady Kofo Ademola,
Mrs. Lande Ejiwunmi and
Chief Rotimi Williams –Appellants
AND
Probate Registrar- Respondent
…………………….A…………………….
COKER, J.S.C (Delivering the Leading Judgment): The appellants had appealed to the High Court of Lagos for probate in common form of the will of Chief Oladipo Moore (deceased). The rules governing the grant of probate by the court prescribe and thus require the payment of some fees which are described in the schedule to the applicable rules of court. In purported compliance with that rule the probate registrar assessed the appellants to pay fees calculated as required by the rules on the personal and real properties left by the deceased. One of the properties of the deceased was a building on land situate at and known as No. 84 Raymond Njoku Street, South West Ikoyi in Lagos, which the deceased had held as a lessee for a term of years which had not expired at the time of his death. The probate registrar took the view that this property in which the deceased had a leasehold interest should be regarded for purposes of assessment as personal property and so liable to duty by assessment. The appellants were dissatisfied with this decision and they filed in the High Court of Lagos a motion under the provisions of order 48 rule 44 of the High Court Rules, Lagos, seeking for orders:
