ATTORNEY-GENERAL OF CROSS RIVER STATE & ANOR. V. MATTHEW OJUA, ESQ.

KUMAI BAYANG AKAAHS, JCA (DELIVERING THE LEADING JUDGMENT): The respondent, a legal practitioner and property owner in Ikom, Cross River State of Nigeria was served with assessment notices for the payment of Urban Development Tax, Tenement Rate, Sanitation Levy and Refuse Collection charges in respect of his properties located in Ikom in 2005. He challenged by an originating summons the Urban Development Tax Law, 2004 upon which the assessment was predicated since he is paying similar taxes to the Local Government and sought for the following reliefs:-

1. A declaration that by virtue of the Taxes And Levies (Approved List For Collection) Act Cap T2 Laws of the Federation 2004, and the doctrine of covering the field, the Cross River State Urban Development Tax Law 2004 is unconstitutional, illegal, null and void and of no consequence whatsoever.

2. An order setting aside assessment notices for the payment of Urban Development Tax, Tenement rate, Refuse Collection Charge and Sanitation Le…