Facts:

Facts:
The 1st and 2nd respondents who are representatives of boat operators and
dredgers operating within the Lagos State waterways filed an action via originating
summons against the appellants and the 3rd to 6th respondents at the Federal
High Court, Lagos for the determination of questions relating to the proper and
competent authority saddled with the duty of management, regulation and control
of the Lagos State inland waterways. The gravamen of their action was that they
wanted the court to determine which of either the Lagos State Waterways Authority or the agencies of the Federal Government in charge of waterways is the
appropriate authority empowered by law to register, issue licence, and regulate
the operation of boats and water transportation within the waterways of Lagos
State. Furthermore, they sought to know the proper agencies of either the Federal
Government of Nigeria or the agencies of the Lagos State Government empowered
by law to collect taxes accruable to government from their business operations in
Lagos State. They also sought declarations from the court to enable them make
payments to either the agencies of the Federal Government or the Lagos State
Waterways Authority and not to both authorities simultaneously. They contend
that it amounted to double taxation for them to continue to account to different
agencies of both the Federal Government and the Lagos State government.
After hearing the parties, the trial court gave judgment in favour of the 1st and 2nd
respondent holding that by virtue of various provisions of the Constitution, only
the National Assembly has the powers to make laws and the Federal Government
agencies have the powers to manage, control and regulate activities relating to
the inland waterways in Nigeria. Dissatisfied with the court’s decision, the appellants
filed a notice of appeal at the Court of Appeal, Lagos Division praying the court
to set aside the decision of the trial court.
One of the issues distilled for determination is whether the Constitution vests on
the National Assembly the powers to make laws and regulate intra state waterways/
inland waterways by virtue of the provisions of sections 4(2), 4(4)(a), 315 and
items 36 and 64 of the Exclusive Legislative List of the 1999 Constitution of the
Federal Republic of Nigeria.