Facts:

The appellants had approached the lower Court vide an Originating Motion filed on 27th of October 2011 wherein they inter alia sought for enforcement of Fundamental Rights following acts of the 2nd respondent.

On the 28th of September 2011, the 2nd respondent invaded and locked up the premises of the 1st appellant, a health institution registered with the Lagos State Private Hospital Registration Authority and managed by the 2nd appellant.

Prior to the invasion and locking up, the 2nd respondent had persistently demanded that the appellants pay their tax liability to the 2nd respondent. However, the appellant consistently maintained that its liability was to the Lagos State Internal Revenue Service and refused acceding to the demand of the 2nd respondent.

Dismissing the application, learned trial judge awarded costs in favour of the 2nd respondent on grounds that the applicants failed to establish their case as required by law and lacked merit.

Aggrieved by the decision of the lower Court, the appellants appealed to the Court of Appeal.