MOHAMMED AMBI-USI DANJUMA, JCA (Delivering the Leading Judgment): This is an appeal against the decision of Hon. Justice Oyejide Falola J. of the High Court of Osun State sitting at Oshogbo Judicial Division, delivered on the 30/05/2013 in suit No. HOS/65/2011.
The action was commenced by a Writ of Summons and a Statement of Claim dated 12th July, 2011. Amended Statement of Defence of the 1st and 2nd Defendants is dated 15th March, 2012. The Plaintiffs claimed against the Defendants for the following reliefs:
a. Declaration that the Defendants, their agents, privies or their officials have no right under the law to collect any money as tax from the Plaintiffs on planks which the Plaintiffs buy and carry/convey from Ekiti and Ondo States across Osun State to Ibadan, Oyo State.
b. An order restraining the Defendant, their agents, privies or their officials from collecting any money from the Plaintiffs as tax on planks which the Plaintiffs buy and carry/convey from Ekiti and Ondo States acr…