HELD:
HELD:
"Section 5(2) of the Land Use Act provides:-
HELD:
HELD:
HELD:
"The law is very clear on the point. There are numerous authorities that say that a counterclaim is in the same position as an action being itself a cross-action and subject to the same rules of court as regards pleadings.
HELD:
"The relevant sections of the Federal Revenue Court Decree No.13 of 1973 to which our attention has been drawn are Sections 7(2) and (3) and Section 8(i) the provisions whereof are as follows:-
HELD:
"Before, however, embarking upon such an exercise, it is perhaps expedient here to observe that it is a well-known rule of criminal practice, that in a criminal trial at the close of the case for the prosecution, a submission of no prima facie case to answer made on behalf of an accused person postulates one of two things, or both of them at once.
HELD:
HELD:
