Facts:

The Plaintiff by way of Originating Summons brought a suit against the Defendants. The gravamen of the suit amongst others is, to challenge the Federal Government of Nigeria to make laws for the purpose of taxation, other than for stamp duties, taxation of incomes, profit and capital gains, and the power of the FIRS to enforce and administer laws inconsistent with, or in excess of the powers of the Federal Government of Nigeria to make laws.
The contention of the Plaintiff in the suit is that by virtue of Items 58 and 59 of the Second Schedule Part I of the 1999 Constitution (Items 58 and 59), the Federal Government of Nigeria lacks the powers to impose and collect taxes outside stamp duties and taxation of incomes, profits, and capital gains. It is also the Plaintiff’s case that the imposition of taxes such as Value Added Tax (VAT), Withholding Tax, Education Tax, and Technology Tax by the FGN are ultra vires the constitutional powers of the Federal Government of Nigeria and therefore null and void. The Defendants on the other hand contends that from a community reading of Sections 4(1) – (4) (a) & (b), 315(1) (a), 318 (1), and Items 62, 67, and 68 of the Second Schedule, Part I of the 1999 Constitution, and Sections 1, 2(a) of Part 3 (Supplemental and Interpretation) of the 1999 Constitution, the National Assembly has wide powers to enact legislations to cover all the taxes referenced in the originating summons, and that the provisions of Items 58 and 59 cannot override the provisions of sections of the 1999 Constitution cited. It was further argued by the Defendants that the Federal Government of Nigeria has not imposed any tax or levy beyond its constitutional powers and that VAT, withholding tax, education tax, and technology tax are within the legislative competence of the National Assembly. It was finally submitted that the Plaintiff lacks the powers to VAT, withholding tax, education tax, and technology tax.