HON. WUNMI BEWAJI V. CHIEF OLUSEGUN OBASANJO, (PRESIDENT & COMMANDER IN CHIEF OF ARMED FORCES), PETROLEUM PRODUCTS PRICING & REGULATORY AGENCY & ATTORNEY-GENERAL OF THE FEDERATION AND MINISTER OF JUSTICE

OYEBISI F. OMOLEYE, JCA (Delivering the Leading Judgment): This is an appeal from the decision of Hon. Justice A.I. Chikere of the Federal High Court, Abuja Division delivered on 20th January, 2006. The Appellant was the plaintiff while the Respondents were the defendants in an Originating Summons in which certain questions were sought for determination. These are the questions verbatim:

"(a) Whether having regards to the provisions, of the constitution, the 1st defendant can impose a consumption tax on the federation without the Consent of the National Assembly first had and obtained.

(b) Whether having regards to the PPPRA Act 2002, the 2nd Defendant can impose a tax or levy on any item in the federation without the consent and approval of the National Assembly first had and obtained

(c) Whether the pronouncement of the 1st Defendant can be law or can have the force of law on an issue of levy or taxation on the plaintiff without a law properly enacted.

(d) Whether having regards to …