<p style="text-align: justify"><strong>PETER OLABISI IGE, JCA (Delivering the Leading Judgment): </strong>This appeal is against the judgment of the High Court of Justice of the Federal Capital Territory holding at Abuja (Coram VALENTINE B. ASHI, J.) delivered on 12th day of April, 2018.</p><p style="text-align: justify">The 1st Respondent  had  by his AMENDED ORIGINATING SUMMONS filed pursuant to Order of the lower Court made on 23rd March 2017 had sought against the Appellant and the 2nd - 6th Respondents the determination of the lower Court the following questions and reliefs:-</p><ol><li><p style="text-align: justify"><strong>&quot;Whether the Abuja Municipal Area Council, Abaji Area Council, Bwari Area Council, Gwagwalada Area Council, Kuje Area Council and Kwali Area Council respectively have the power and capacity to assess, determine, demand and legislate on tenement rate without strict compliance and in accordance with the provisions of Section 7(j) of the 4th Schedule of the 1999 Constitution of the Federal Republic of Nigeria (as amended).</strong></p></li><li><p style="text-align: justify"><strong>Whether the Abuja  Municipal Area Council  Tenement Rate Collection Bye-…</strong></p></li></ol>