0002?9 Supreme Court, dismissed his appealfor annulment, after having excluded his supplementary pleadings from the hearing. 26. The Court notes that the evidence on file shows that the highest competent court, that is the Supreme Court of C6te d'lvoire, dismissed the cassation application filed by the Applicant, thus bringing an end to the procedures before the national courts. 27. However, the Respondent State alleges failure to exhaust the local remedies on the grounds that the relevant procedures were directed against a private entity. On this point, the Court notes that exhaustion of local remedies proceeds from the use of all the procedural steps provided under the legal system of the Respondent State for the settlement of issues brought before the competent national authoritiesz. Viewed from this perspective, the local remedies are supposed to be directed against the entity which the Applicant considers to be responsible for the alleged violation, be it an individual, a private law entity or a public entity, such as the State. case, the Court notes that the initial dispute was between AGRILAND of which the Applicant alleges to be the founder and majority 28. ln the instant shareholder, and CGP Company. Since the two Parties are private law bodies corporate, domestic proceedings could not have been instituted against the State of C6te d'lvoire, except to prove the latter's liability. lt is therefore proper that the proceedings before the domestic courts were instituted against CGP and not the State. Zongo, Judgment on preliminary objections, supra, paras. 68-70; APDH Judgment supra, para. 68-70 Judgment APDH, suPra, Para. 93-106 ' 9 ae <a----- \ Y