Facts:

The appellants are oil service companies carrying on business operations in Lagos State. The 1st respondent is an agency of the Lagos State Government established to manage and protect the environment from pollution and hazards, assess and collect environmental development levy from manufacturing companies operating in the State. Pursuant to its powers, the 1st respondent sent notices of demand for payment of environmental development levy to the appellants. The appellants objected and declined payment on the ground that they are not into manufacturing and that the 1st respondent acted ultra vires and does not have the powers to impose income, profits and capital gains tax on a company. Consequently, the appellants filed a suit via originating summons against the respondents at the High Court of Lagos State challenging the powers of the 1st respondent to impose the levy.
The appellants sought to know whether the environmental development charge prescribed under the Lagos State Environmental Protection Agency Edict (LASEPA LAW) and the 2nd Schedule to the Law is a tax within the meaning of item 59 of the Exclusive Legislative List of the 1999 Constitution and section 163 for the purpose of taxes and levies. The appellants also sought to know whether the Lagos State House of Assembly has the powers and authority to impose environmental development levy given the exclusive powers of the National Assembly over taxation in accordance with relevant sections of the Constitution and whether the LASEPA Law is not in conflict with the Constitution in which case the law ought to be null and void. After hearing the parties, the trial court resolved the issues in favour of the respondents and answered the questions posed by the appellants in the negative to the effect that the 1st respondent is empowered under relevant laws to impose environmental development levy on the appellants and companies who are into manufacturing in Lagos State. The appellants were dissatisfied with the holding of the trial court and consequently filed a notice of appeal at the Court of Appeal, Lagos Division.
One of the issues for determination is whether the trial court was wrong when it resolved in the negative, all the questions posed by the appellants in their originating summons, and decided that the LASEPA Law is not unconstitutional, null and void.