However, it is settled that a corporate entity once registered is robed with a distinct legal personality separate from its members although there are instances in line with the Companies and Allied Act and other laws such as the Pension Reform Act, The Employees Compensation Act, Personal Income Tax Act where the veil of incorporation is lifted to identify individual members and principal officers of a company in order to either avert injustice or render primitive measures for non-compliance.
— P.M. Ekpe JCA. Abrefera V. FRN (CA/B/114C/2015, 9 MAR 2018)