Facts:

The appellant who is a telecommunications company providing mobile telephone and data services to its subscribers with a branch office at Banana Island, Ikoyi, Lagos, filed an application against the respondents at the High Court of Lagos State seeking among other reliefs, a declaration that any law or regulation passed by the Ikoyi-Obalende Local Government or the 3rd respondent imposing levies or parking permit fees on the appellant for parking of vehicles within its own premises is illegal, null and of no effect. The appellant contended that the 3rd respondent made an unlawful demand on it to pay parking charge permit in respect of a parking facility on the property of the appellant done to ease the parking of vehicles of its staff.
After hearing the parties on the Originating Summons, the trial court dismissed the application of the appellant on the ground that the 3rd respondent being a Local Government established by the Constitution is empowered to make laws and impose levies for parking within its constituency. The appellant was dissatisfied with the ruling of the trial court and filed a notice of appeal at the Court of Appeal, Lagos Division urging the court to overrule the trial court.
One of the issues for determination is whether by virtue of section 7 of the 1999 Constitution of the Federal Republic of Nigeria and the Fourth Schedule thereof, the functions of a Local Government Council which includes establishment, maintenance and regulation of motor parks envisaged or relates to private car parks.