CHEVRON NIGERIA LIMITED V. ATTORNEY GENERAL AND COMMISSIONER FOR JUSTICE, DELTA STATE & ANOR

MOORE ASEIMO ABRAHAM ADUMEIN, JCA (Delivering the Leading Judgment): On the 24th day of February, 2009 the appellant, as the plaintiff, instituted an action by way of an originating summons in the High Court of Delta State, holden at Warri in Suit No. W/105/2009. In the said suit, the appellant sought the determination of the following issues:

1. Whether from the construction/interpretation of the Constitution of the Federal Republic of Nigeria 1999 and the Taxes and Levies (Approved List for collection) Decree No. 21 of 1998, the Federal Environmental Protection Agency Act and all other relevant Federal enactments the Delta State House of Assembly and indeed the Delta State Government is empowered to legislate and pass the Ecology Law 2006 and the Ecology Tariff 2006.

2. Whether the Delta State Government is legally entitled to levy and collect the rates, taxes and tariffs contained in Exhibits CNL 1 and CNL 2 contrary to the 1999 Constitution and the Taxes and Levies (Approved List fo…