<p>ABDU ABOKI, J.C.A. (Delivering the lead : ): This Appeal is against the decision of the Federal High Court sitting at Abuja delivered by A.I. Chikere J. on the 29th day of June, 2005.</p><p> The fact of the case is that the 1st Respondent is a Federal Government Parastatal established under the Industrial Training Fund Decree No. 47 of 1971 as amended by the Industrial Training Fund Act, Cap 182, Laws of the Federation of 1990 and charged with the sole responsibility of promoting and encouraging acquisition of skills in Industry and Commerce with a view to generating a pool of indigenous trained manpower sufficient to meet the needs of the economy; whilst the 2nd Plaintiff/Respondent is its Director-General/Chief Executive.</p><p> The Respondents alleged that in order to achieve its objective, the 1st Plaintiff/Respondent established Area Offices allover the Federation charged with the responsibility of recovering/Collecting 1% of the gross payroll from all employers of Labour in Industry of …</p>