Obamogie was arraigned on a two count charge bothering on failure to his Personal Income Tax returns for the year 2013 and 2014. The offense is punishable under section 94 (1) of the Personal Income Tax Laws of the Federation of Nigeria 2004 as amended. Counsel to Obamogie, Ighodalo Imadegbelo, filed a motion for preliminary objection challenging jurisdiction of the court to entertain the matter. Ighodalo also applied for a date for report of settlement of the matter out of court. Counsel to the Revenue Board, Kingsley Odabi, agreed with Ighodalo but insisted that hearing would begin at the next adjourned date if the settlement fails. Trial Judge, Justice Joe Acha, adjourned the matter to February 17 for report of settlement of hearing on the preliminary objection. Justice Acha however convicted the Ever Well Table Water Company for failure to submit tax returns from January 2012 to September 2013. Acha ordered representative of the company to be put behind bars for two months or pay a fine of N50, 000 and an additional N10, 000 as cost of litigation.]]>