Organised businesses in Nigeria are often registered as Business Names or incorporated as Companies. Doing business, operating bank accounts, acquiring land, obtaining loans, seeking tax holidays and waivers, and bidding for government contracts, are among the top reasons, businesses get formalised and registered in Nigeria.
Incorporation of companies and registration of business names, among other things, are the responsibilities of the Corporate Affairs Commission (CAC). There are often numerous reasons for companies to prove their existence and lawful incorporation in Nigeria.
The words of the Supreme Court of Nigeria are final on any issue of law. In a recent judgment of the Supreme Court, the apex court emphasised on the approved means of proving the incorporation of companies in Nigeria, in any litigation. According to the court, “… it is trite law that the only way incorporation of a company can be established in any proceeding is by tendering the certificate of its incorporation…” Per, MARY UKAEGO PETER-ODILI, J.S.C
My authorities, are:
1. Sections 1, 7, 36(6) and 37 of the Companies and Allied Matters Act, 1990.
2. The Supreme Court’s judgment (on how to prove incorporation of a company) in the case of APOSTLE PETER EKWEOZOR & ORS v. THE REGISTERED TRUSTEES OF THE SAVIOUR’S APOSTOLIC CHURCH OF NIGERIA (2020) LPELR-49568(SC)
3. The Supreme Court’s judgment (on how to prove incorporation of a company) in the case of NNPC v LUTIN INVESTMENT LTD. (2006) 2 NWLR (Pt. 965) 506 at 527
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