KUMAI BAYANG AKAAHS, J.C.A. (Delivering the Leading Judgment) The Plaintiff now Respondent took out an Originating Summons seeking a determination whether by the provisions of Section 1(1) and Section 2(1) of the Taxes and Levies (Approved List for Collection) Act Cap T2 Vol. 14 Laws of the Federation of Nigeria 2004 the Government of Akwa Ibom State is entitled to engage the services of consultants to collect the revenue accruing to her. He then sought the following reliefs:-
1. A DECLARATION that the Government of Akwa Ibom state is not entitled to use Revenue consultants or consultants by whatever name called to collect revenue accruing to her.
2. AN ORDER of perpetual injunction restraining the Government of Akwa Ibom State from using consultants in the collection of revenue.
The Summons was supported with an affidavit of 18 paragraphs to which was annexed Exh. "A'' which is a document prepared by Olusola Adekanola and Co. being commission for revenue purportedly collected for the…