AIRTEL NETWORKS LTD V. ATTORNEY-GENERAL OF KWARA STATE & ANOR

ISAIAH OLUFEMI AKEJU, J.C.A. (Delivering the Leading Judgment): This is an appeal against the judgment of the High Court of Kwara State, sitting at Ilorin delivered on 23/7/2013 in respect of Suit No: KWS/91/2013 which the appellant as claimant had commenced by way of originating summons filed on 12/3/13 for resolution of 10 questions and consequently for the following declaratory and other reliefs:

1. A Declaration that the Defendants do not have the powers and legislative competence to impose taxes, charges, fines, levies, fees, interests or penalties or howsoever described, for telecommunications installations, services and operations and matters ancillary or related thereto, pursuant to the Kwara State Land Charge Law, 2009 having regard to the provisions of section 4(2) and Items 46, 66 and 68 of the Exclusive Legislative List of the 1999 Constitution.

2. A Declaration that the imposition of and demand for land charges on the claimant's G.S.M. Mast installations in Kwara State as…