Facts:

The appellant is an oil and gas company registered and carrying on business in Nigeria with branches spread around states in the Niger/Delta region. Part of its business involves exploration and production of oil.

The respondent is an agency of the Delta State government charged with the responsibility of monitoring and controlling the disposal of waste within the state among other functions. It is also empowered by law to demand and collect effluent discharge fees.

The respondent acting pursuant to the Delta State Environmental Protection Agency Law, 2006, demanded for the payment of effluent discharge fees by the appellant. However, the appellant refused paying the demanded fees whereupon the respondent filed an action against the appellant at the Revenue Court, Ughelli. After hearing both parties, the Court granted judgment in favour of the respondent.

Dissatisfied with the decision of the Revenue Court, the appellant appealed to the High Court of Delta State. The court in its judgment dismissed the appeal and affirmed the judgment of the Revenue Court.

Still dissatisfied, the appellant appealed to the Court of Appeal where it sought to determine whether Section 8(f) of the Delta State Environmental Protection Agency Law Cap. D16 Vol. 2, Laws of Delta State, 2006 is not inconsistent with the provisions of the Taxes and Levies (Approved List for Collection) Act, Cap T2, Laws of the Federation of Nigeria, 2004.