Facts:

The 1st defendant is a Local Government Authority in Rivers State, Nigeria, the 2nd defendant is the office of the chairman of the LGA and the 3rd defendant is the chairman of the task force. The plaintiff is a corporate citizen engaged in oil producing with offices in Rivers State. The 1st defendant passed a Bye-law which required the payment of tax on educational/youth empowerment, Local Government unified sticker, craftsmanship development skill (sic) etc. The 2nd and 3rd defendants in their bid to enforce the bye-law impounded the plaintiff’s vehicles. 

The plaintiff commenced this action by originating summons seeking amongst other reliefs (1) a declaration that any rates, taxes, levies imposed by the 1st defendant on the plaintiff outside those approved by virtue of s.1 of the Taxes-and Levies (Approved List for Collection) Decree No. 21 of 1998 or any other rates made pursuant to that statute by the Joint Tax Board are illegal, null and void and of no consequence. (2) a declaration that the continuous mounting of road blocks by the defendant for the purpose of collecting any taxes and levies including those of educational/youth empowerment, Local Government unified sticker, craftsmanship development skill is illegal, unconstitutional and ultra vires the powers of the Local Governments including the 1st defendant and (3) a declaration that the mounting of roadblocks by the defendants for the purpose of collecting any taxes and levies is illegal.