OGAKWU JCA (Delivering the Lead Judgment): The respondents herein are cocoa produce buyers who operate within Ovia South West Local Government Council Area, the 1st appellant on record. The respondents complaining about taxes and levies being imposed on them by the 1st appellant on their business as cocoa produce buyers, instituted an action in a representative capacity, for themselves and as representatives of members of Produce Buyers Association of Edo State, at the High Court of Edo State sitting at Iguobazuwa in suit No. HIGU/20/2001: Alhaji Raufu Adeniji and Ors. v. Ovia South West Local Govt. Council and Ors .
The action was contested. The parties filed and exchanged pleadings. Testimonial and documentary evidence was adduced on all sides. At the end of the inter partes hearing, the lower court, coram judice :
Akinbami, J. (as he then was), entered judgment for the respondents, conclusively granting their reliefs as follows:
“The plaintiffs having successfully proved their…