Facts:

The respondents, Mr and Mrs Jegede brought an action against the Eti-Osa local government, the appellant in the High Court of Lagos State for illegal imposition of taxes and levies. The crux of their case at the trial was whether the appellant had the power and capacity to legislate, determine and demand whatever taxes and levies it deemed fit from time to time outside the provisions of part III taxes and levies to be collected by the Local Government Taxes Levies (approved list for collection) Decree No. 21 1998 and also whether Eti-Osa Local Government Bye-Laws No. 10 1998 (corporate outfit bye-laws) is consistent with the provisions of the above law.

In a well considered ruling, the learned trial Judge granted all the reliefs sought by the respondents and dissatisfied by this ruling the appellants appealed to the Court of Appeal upon seven grounds of appeal seeking an order setting aside the ruling of the High Court and an order striking out and or dismissing the respondent’s case.

The Court of Appeal had no cause to disturb the sound findings and decision of the lower court and accordingly, unanimously dismissed the appellant’s appeal.