Facts:

Facts:

The appellant is a Nigerian company registered to carry on business in Nigeria. The 1st respondent is an agency of the Federal Government of Nigeria established to regulate, promote, monitor and ensure compliance with international best standards and practice regarding financial reporting, accounting, auditing and corporate governance of public interest entities. The 2nd respondent is an agency of the Federal Government established for the regulation of foreign technology acquisition, promotion and importation into Nigeria. The appellant made an application to the 2nd respondent for the registration of an agreement it entered into with a foreign partner for the transfer of a certain technology. The 2nd respondent declined registration and feeling dissatisfied, the appellant filed an originating summons at the Federal High Court, Lagos Division. Part of the questions raised in the appellant’s application before the court, for which it sought answers, were on the legal consequences of failure to register a registrable agreement under the National Office for Technology Acquisition and Promotion Act (NOTAP Act) and also on the powers of the 1st respondent under its establishment Act (the Financial Reporting Council Act). The appellant further sought declaratory and injunctive reliefs in the event that the questions posed to the court were answered in the affirmative.

After hearing the parties, the judge ruled against the appellant and held that the consequence of non-registration of a registrable agreement renders such agreement null and void. The appellant was dissatisfied with the ruling of the court and filed a notice of appeal at the Court of Appeal, Lagos Division urging the court to reverse the trial court. The parties filed their briefs and the 1st respondent filed a preliminary objection to the hearing of the appeal.

Two of the issues for determination are whether the NOTAP Act 1979, applies to agreements for the export of technology from Nigeria to a foreign country and the effect of failure to register an agreement that is registrable under the NOTAP Act.