KUMAI BAYANG AKAAHS J.C.A. (Delivering the Leading Judgment): By a Demand Notice dated 5/1/2005, the Respondents (as defendants) imposed a tax of N60 million (Sixty Million Naira) on the Appellant/Plaintiff for what they called "surface disturbance right levies, community development levies and royalties". This led the plaintiff instituting an action first in the High Court of Cross River State on 25/2/2005 but was struck out on 14/7/2005 for lack of jurisdiction. On 26/9/2005 the Plaintiff too out an Originating Summons in the Federal High Court in Suit No. HC/CA/CS/60/2005 against the defendants seeking a determination of the following question:
1. Whether the 1st and 2nd defendants are entitled to demand from the plaintiff payment of royalties, surface disturbance rights levies, community development Rules and operational fees under the following laws;
a) Taxes and Levies Act (Approved List for Collection 1998.
b) Petroleum Profits Tax LFN 1990
c) Personal Income Tax Act 1993 and
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