Facts:

Facts:

The appellant is an educational institution registered as a company limited by shares under the Companies and Allied Matters Act and carrying on the business of providing primary and secondary education. The respondent is an agency of the Federal Government saddled with the responsibility of collecting tax on behalf of the Federal Government of Nigeria. In line with its mandate, the respondent sent a demand notice to the appellant in 2014 requesting the latter to pay its outstanding companies income tax, educational tax, PAYE (pay as you earn) tax of its staff and other taxes due to the Federal Government of Nigeria from the operations of the appellant as a company engaged in business activities. The appellant failed to accede to the respondent’s request and the latter initiated the arrest of the former’s accountant. As a result, the appellant filed a suit against the respondent via originating motion at the Federal High Court, Abuja Division.

The appellant sought an order prohibiting the respondent from imposing or enforcing the Companies’ Income Tax contained in the respondent’s letter of demand. The appellant also sought an order of injunction to restrain the respondent, its staff, agents, privies or anyone acting on its authority from further imposition of any wrongful tax on it. The ground relied on by the appellant is that it is exempted from paying the taxes demanded by the respondent by virtue of section 23 (1) (c) of the Companies Income Tax Act since it is an educational institution providing primary and secondary education to members of the public. After hearing the parties on the application, the court dismissed the application of the appellant and ruled that the exemptions provided in the law relied on by the appellant cannot avail the appellant since it is a company limited by shares and carrying on business for profit. The appellant was dissatisfied with the ruling of the court and consequently filed an appeal at the Court of Appeal, Abuja Division urging the court to overrule the trial court.

One of the issues for determination is whether the High Court erred in the construction of section 23 (1) (c) of the Companies Income Tax Act by holding that the subsection has in contemplation only companies registered under section 26 of the Companies and Allied Matters Act consequent upon which it dismissed all the reliefs sought by the appellant in its application.