Facts:

The plaintiff who operates a current account with the 2nd defendant claimed that in between 2016 – 2018 he observed several deductions of N50 and N100 were made from his account by the 2nd defendant as stamp duties charges.

On 14/09/2018 and 11/10/2018, the plaintiff was at the 2nd defendant’s office at Asaba and Warri respectively to inquire as to basis of the stamp duty charges whereupon his attention was drawn to the decision of the Federal High Court in Suit No. FHC/L/CS/1462/2013 between Kasmal International Service Limited v. Standard Chartered Bank Nig Ltd & 22 Ors, which the 2nd defendant claimed that the said judgment enabled them to deduct the said amounts as stamp duties charges on teller deposits or electronic transfers from N1000 (One Thousand Naira) upward.

However, the plaintiff’s position is that he is also aware and have provided for the Court’s own perusal, other subsisting decisions of the Court of Appeal in Suit No. CA/L/437A/2014 delivered on 21/04/2016 and of the Federal High Court in Suit No. FHC/L/CS/126/2016 delivered in 13/03/2017 of which the 1st and 2nd defendants in this case were co-defendants in each suit, wherein the courts found that there was no express provision in the Stamp Duties Act or any other law imposing any obligation on the 2nd defendant to collect and remit N50 as stamp duties charges on teller deposits or electronic transfers from N1000 (One Thousand Naira) upward.

The plaintiff’s grouse is that the 2nd defendant rather than refunding the said deductions made from his account, the 2nd defendant continued with the said deductions despite the subsisting decision of the courts.

Consequently, the plaintiff approached this Court vide Originating Summons seeking inter alia a declaration that the said act carried out the 1st and second defendant was unlawful, a refund be done; as well as payment of damages. In response, the defendants filed notices of preliminary objection against the Originating Summons.

However the 1st 2nd and 3rd defendants raised notices of preliminary objection to the originating summons filed by the plaintiff.