Facts:

This is an appeal against the decision of the Adamawa State High Court delivered on the 25th April, 2018.

The appellant is a federal University of technology located within Adamawa State. It is also responsible for remitting certain tax deductions from its employees to the Adamawa State Government through its tax authority.

The 1st respondent is a statutory body vested with the powers of administering, assessing and collecting all taxes on behalf of the Government of Adamawa State. While the 2nd respondent is the democratically elected head of the executive arm of government in Adamawa State.

Sometimes in 2014, the 2nd respondent through a letter dated 30th July, 2014 granted approval for waiver of arrears of 2008-2010 PAYE tax owed the 1st respondent by the appellant. Prior to the waiver, the 1st respondent had sued the appellant for failure to remit PAYE tax. As a result of the waiver, the 1st respondent discontinued further action whereupon the trial court struck out the matter.

Later in 2017, the 1st respondent aggrieved with the action of the 2nd respondent granting tax waiver to the appellant, brought an action by way of Originating Summons claiming for the nullification of tax waiver and the recovery of outstanding tax liability by the appellant. The appellant also filed its response by way of counter affidavit. The lower court took final submissions of counsel and in its judgment on 25th April, 2018 found for the 1st respondent as Plaintiff, granting the reliefs sought.

Dissatisfied, the appellant appealed to the Court of Appeal where it sought to determine inter alia whether the 1st respondent was not estopped from bringing the present action in view of the waiver granted the appellant by the 2nd respondent in 2014.