Facts:

The plaintiff is the umbrella body of hotel owners and managers in Lagos State, whose members are charged with the responsibility of collecting consumption tax from its customers on behalf of the government. Sometimes in 2015, the former Coordinating Minister for the Economy and Minister of Finance, Dr. Ngozi Okonjo-Iweala amended the Schedule to the Taxes and Levies (Approved List for Collection) Act 2004 and issued a new Order reflecting the amendment. The amendment added hotel consumption tax among the list of taxes to be collected by the State Government. Aggrieved by the coming into effect of this new Order, the plaintiff instituted an action by way of Originating Summons at the Lagos Division of the Federal High Court seeking the following declarations:

(I) by virtue of Section 4 of the Constitution of the Federal Republic of Nigeria, the legislative powers of the Federal Republic of Nigeria are vested in the National Assembly;

(II) the Minister of Finance, being a member of the executive arm of government, lacks the constitutional power (legislative competence) to amend an Act of the National Assembly or any part thereof;

(III) Section 1(2) of the Taxes and Levies (Approved List for collection) Act Cap T2 Laws of the Federation of Nigeria 2004 which vests the Minister of Finance with the power to amend the schedule to the Taxes and Levies (Approved List for Collection) Act is inconsistent with the provisions of the Constitution of the Federal Republic of Nigeria and therefore, unconstitutional, null and void;

(IV) any purported amendment to the Taxes and Levies (Approved List for collection) Act Cap T2 Laws of the Federation of Nigeria 2004 by the Minister of Finance, a member of the executive arm of government, including but not limited to the Taxes and Levies (Approved List for collection) Act (Amendment) Order, 2015 is illegal, unconstitutional, null and void.

The defendants in response filed their counter-affidavits seeking to justify the validity of the 2nd defendant’s action.