MARY U. PETER-ODILI, J.C.A (Delivering the Leading Judgment): This is an appeal against the judgment of the Federal High Court, Abuja contained in the judgment of Honourable Justice A.I. Chikere declining jurisdiction to entertain the originating summons of the Appellants/Plaintiffs on the grounds that the Respondent/Defendant, Abuja Municipal Area Council (AMAC) is not an agency of the Federal Government and that the imposition of Business Premises Levy or permit on the Appellants/Plaintiffs by the Respondent/Defendant is not taxation.
Dissatisfied with the judgment of the Lower court, the Appellants/ Plaintiffs filed this Appeal before this Court containing four grounds of appeal.
STATEMENT OF FACTS:
The Appellants/Plaintiffs in this Appeal who are Pharmaceutical Companies duly registered by the Corporate Affairs commission (CAC) were at various times between 01/11/05 and 26/01/06 served Demand Notices by the Respondent/Defendant for the payment of Business Premises Permit under th…