<p><br></p><p><strong>SAMUEL CHUKWUDUMEBI OSEJI, J.C.A. (Delivering the Leading Judgment):</strong> This is an appeal against the judgment of the High Court of Delta State, Ughelli Judicial Division and delivered by M.N. Obi J. On the 4th day of February 2016.</p><p>The said judgment was borne out of an appeal to the said High Court sitting in its appellate jurisdiction, against the judgment of the Revenue Court of Delta State sitting in Ughelli and delivered on the 27th day of May 2014 in Suit No. RCO/44/2011.</p><p>The Appellant herein was the defendant in the Revenue Court while the Respondent was the plaintiff.</p><p>A summary of the facts of the case is that the Respondent herein brought an action against the Appellant at the Revenue Court Ughelli, claiming the total sum of ₦3,500,000.00 as fees for the Registration and Renewal of Business premises for the period 2009 to 2011 as per the provisions of the Registration of Business Premises Laws (Amendment) Edict 1995. It was the Respondent&#x27;s case that each of the Appellant&#x27;s Telecom…</p>